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IN HB1045
Bill
Status
1/4/2017
Primary Sponsor
Robert Cherry
Click for details
AI Summary
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Exempts nonresident purchases of recreational vehicles and cargo trailers from Indiana sales tax if transported out of state within 30 days of delivery and titled or registered outside Indiana.
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Defines "recreational vehicle" to include travel trailers, motor homes, truck campers with dwelling facilities, and fifth wheel trailers.
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Defines "cargo trailer" as an unpowered vehicle designed for carrying property, weighing at least 2,200 pounds, and drawn by a motor vehicle.
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Requires purchasers to submit an affidavit to the retailer declaring intent to transport the vehicle out of state within 30 days and register it outside Indiana.
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Effective July 1, 2017 for transactions where property is delivered after June 30, 2017, with exceptions for contracts and payments made before the effective date.
Legislative Description
Sales tax on recreational vehicles. Provides that a nonresident's 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 sales tax, regardless of whether the destination state or country provides a similar exemption for Indiana residents.
Last Action
Representative Culver added as coauthor
1/17/2017