Indiana Code 6-6-5-0.5. Application
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Sec. 0.5. This chapter does not apply to the following:
(2) After December 31, 2023, trailers with a declared gross vehicle weight of three thousand (3,000) pounds or less that are registered or renewed under IC 9-18.1-5-13 are not subject to:
(1) Vehicles that are exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9.
(A) the tax imposed under this chapter; and
(B) the tax imposed under a local ordinance adopted under IC 6-3.5-4 (county vehicle excise tax) or IC 6-3.5-10 (municipal vehicle excise tax).
(3) After June 30, 2017, vehicles owned or otherwise held as inventory by a person licensed under IC 9-32.
As added by P.L.256-2017, SEC.20. Amended by P.L.236-2023, SEC.88.