IN HB1344

Exempts recreational vehicles and cargo trailers from Indiana state gross retail tax when purchased by nonresidents who will transport the vehicle out of state within 30 days and register it in another state or country

Removes the previous reciprocity requirement that the destination state or country must provide a similar sales tax exemption for Indiana residents purchasing vehicles there

Defines "recreational vehicle" as vehicles equipped for living quarters including travel trailers, motor homes, truck campers, and fifth wheel trailers; "cargo trailer" as towable vehicles with gross weight rating of at least 2,200 pounds

Requires purchasers to submit an affidavit under penalty of perjury stating intent to transport the vehicle out of Indiana within 30 days and register it elsewhere

Effective July 1, 2011, applying to retail transactions occurring after June 30, 2011