HB 1212 Summary

• Exempts purchases of recreational vehicles and cargo trailers from Indiana state gross retail tax if the purchaser is a nonresident who transports the vehicle out of state within 30 days for registration in another state or country.

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

• Requires purchasers to submit an affidavit to the retail merchant affirming their intent to transport the vehicle out of state within 30 days and title or register it in another jurisdiction, with penalties for perjury for false statements.

• Applies to all retail transactions occurring after June 30, 2013, with an exception for transactions where both agreement and payment occurred before July 1, 2013.