IC 6-6-16-1 — Definitions
Chapter 16. Vehicle Sharing Excise Tax
Section text
Sec. 1. The following definitions apply throughout this chapter: (1) "Department" refers to the department of state revenue. (2) "Gross retail income" has the meaning set forth in IC 6-2.5-1-5. (3) "Passenger motor vehicle" has the meaning set forth in IC 9-13-2-123. (4) "Peer to peer vehicle sharing program" has the meaning set forth in IC 24-4-9.2-4. (5) "Person" has the meaning set forth in IC 6-2.5-1-3. (6) "Retail merchant" has the meaning set forth in IC 6-2.5-1-8 and, for purposes of this chapter, is limited to: (A) the peer to peer vehicle sharing program when a vehicle is shared through a peer to peer vehicle sharing program; or (B) the vehicle owner when a vehicle is not shared through a peer to peer vehicle sharing program; (7) "Shared vehicle driver" has the meaning set forth in IC 24-4-9.2-7. (8) "Shared vehicle owner" has the meaning set forth in IC 24-4-9.2-8. (9) "Truck" has the meaning set forth in IC 9-13-2-188(a). (10) "Vehicle owner" means a person who shares a vehicle that is not available for sharing on a peer to peer vehicle sharing program. The term excludes shared vehicle owners.
As added by P.L.108-2019, SEC.128.
Source: official publisher (2026 edition)