HB 1109 Summary

• Amends Indiana Code IC 6-2.5-5-39 to provide a sales tax exemption for purchases of recreational vehicles and cargo trailers that are transported out of Indiana for registration and use in another state or country.

• Defines "cargo trailer" as a vehicle without motive power designed for carrying property, with a gross vehicle weight rating of at least 2,200 pounds, and "recreational vehicle" as a vehicle equipped for living quarters including travel trailers, motor homes, truck campers, and fifth wheel trailers.

• Requires that the purchaser be a nonresident, transport the vehicle within 30 days of delivery outside Indiana, and register it in another state or country rather than Indiana to qualify for the exemption.

• Requires purchasers to submit an affidavit to the retail merchant stating their intent to transport and register the vehicle outside Indiana, under penalties for perjury.

• Becomes effective July 1, 2014, with a transition provision for transactions where agreements and payments were made before July 1, 2014.