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6-6-16-1. Definitions

IN Code § 6-6-16-1 (2019) (N/A)
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Effective 1-1-2020.

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.

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6-6-16-2. Imposition of tax; tax rate