Sec. 4. A vehicle is exempt from the wheel tax imposed under this chapter if the vehicle is:

(1) owned by the state;

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(2) owned by a state agency of the state;

(3) owned by a political subdivision of the state;

(4) subject to the municipal vehicle excise tax imposed under IC 6-3.5-10;

(5) a bus owned and operated by a religious or nonprofit youth organization and used to transport persons to religious services or for the benefit of its members;

(6) a school bus; or

(7) a motor vehicle that is funeral equipment and that is used in the operation of funeral services (as defined in IC 25-15-2-17).

As added by P.L.146-2016, SEC.12. Amended by P.L.257-2017, SEC.8; P.L.256-2017, SEC.17; P.L.86-2018, SEC.76.