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IN HB1399
Bill
Status
1/14/2015
Primary Sponsor
Timothy Harman
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AI Summary
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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 and registers it in another state or country.
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Defines "recreational vehicle" to include travel trailers, motor homes, truck campers with living facilities, and fifth wheel trailers, and "cargo trailer" as an unmotor trailer weighing at least 2,200 pounds designed to be towed.
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Requires purchasers to submit an affidavit under penalty of perjury to the retail merchant stating intent to transport the vehicle out of state within 30 days and register it elsewhere.
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Removes the previous requirement that the destination state or country must provide a reciprocal sales tax exemption for Indiana residents in order to claim the exemption.
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Effective July 1, 2015, with transitional provisions allowing transactions completed before that date to apply the old rules if both agreement and payment occurred before July 1, 2015.
Legislative Description
Sales tax on recreational vehicles. Provides that the purchase of a recreational vehicle or cargo trailer that is transported out of Indiana for registration and use in another state or country is exempt from the state gross retail tax regardless of whether the destination state or country provides a similar exemption for Indiana residents.
Last Action
First Reading: referred to Committee on Ways and Means
1/14/2015