IN HB1228

Counties may adopt ordinances providing temporary exemptions from wheel tax and commercial vehicle excise tax for vehicles owned and used by twenty-first century logistics enterprises at qualified locations

Qualified locations must be within 3 miles of transportation infrastructure (interstate/state highways, airports, ports, railroad facilities, intermodal ports, commuter rail stations) or on brownfield sites

Exemptions apply only to vehicles at new logistics enterprises commencing after December 31, 2012, or fleet expansions of existing enterprises, for registration years between January 1, 2013, and January 1, 2018

Indiana Economic Development Corporation must certify owner eligibility and issue certificates before exemptions can be claimed

Businesses that substantially reduce or cease operations elsewhere in Indiana to relocate to a qualified location are disqualified from receiving the exemption