2019 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 5. Exempt Transactions of Retail Merchant
6-2.5-5-54. Special rule for sharing of a passenger motor vehicle for fewer than 15 days
Sec. 54. (a) For purposes of this section, an owner of a passenger motor vehicle refers only to an individual and not other types of entities.
(b) If:
(1) an owner of one (1) or more passenger motor vehicles (as defined by IC 9-13-2-123) shares their passenger motor vehicle or vehicles for consideration for fewer than fifteen (15) days in a calendar year; and
(2) none of the payments for the sharing of these passenger motor vehicles are made through a marketplace facilitator, including a peer to peer vehicle sharing program (as defined by IC 24-4-9.2-4);
the transactions involving the sharing of these passenger motor vehicles during the calendar year are exempt from the state gross retail tax.
(c) In the case of passenger motor vehicles that are jointly owned, each time a vehicle is shared by any owner counts toward the fifteen (15) days of each owner.
(d) If an owner described in subsection (b) shares one (1) or more passenger motor vehicles for consideration for more than fourteen (14) days in the current calendar year or in the preceding calendar year, the exemption under subsection (b) does not apply and the owner is responsible for collecting and remitting any state gross retail tax imposed under IC 6-2.5-4-10 on the sharing of passenger motor vehicles, subject to the following conditions:
(1) If the sharing for more than fourteen (14) days occurred in the current calendar year, but not the preceding year, the tax collection must begin on the fifteenth day of sharing and each day thereafter in the current calendar year that the owner shares their passenger motor vehicle or vehicles for consideration.
(2) If the sharing for more than fourteen (14) days occurred in the preceding calendar year, the tax collection must begin on the first day of sharing and each day thereafter in the current calendar year that the owner shares their passenger motor vehicle or vehicles for consideration.
As added by P.L.108-2019, SEC.115.
