House Bill 1076 Summary

• Exempts purchases of recreational vehicles and cargo trailers from Indiana state gross retail tax if the purchaser is a nonresident transporting the vehicle out of state for registration and use elsewhere.

• Removes the requirement that the destination state or country must provide a reciprocal sales tax exemption for Indiana residents to qualify for the Indiana exemption.

• Requires purchasers to submit an affidavit to the retail merchant stating intent to transport the vehicle out of Indiana within 30 days and register it in another state or country.

• Effective July 1, 2012, applying only to retail transactions where delivery occurs after June 30, 2012.