Ind. Code ch. 6-6-5.5

Ind. Code ch. 6-6-5.5
in effect

Ind. Code § 6-6-5.5-0.5 Application

Sec. 0.5. This chapter does not apply to the following: (1) Vehicles that are exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9. (2) Vehicles owned or otherwise held as inventory by a person licensed under IC 9-32. As added by P.L.256-2017, SEC.66.

Ind. Code § 6-6-5.5-1 Definitions

Sec. 1. (a) Unless defined in this section, terms used in this chapter have the meaning set forth in IC 9-18.1, the International Registration Plan, or in IC 6-6-5 ( vehicle excise tax). (b) The following definitions apply throughout this chapter: (1) "Base revenue" means the minimum amount of commercial vehicle excise tax revenue that a taxing unit will receive in a year. (2) "Commercial vehicle" means a vehicle to which the tax imposed by this chapter applies. (3) "Department" refers to the department of state revenue. (4) "Fleet" means one (1) or more apportionable vehicles. (5) "Indiana based" means a vehicle or fleet of vehicles that is base registered in Indiana under the terms of the International Registration Plan. (6) "In-state miles" means the total number of miles operated by a commercial vehicle or fleet of commercial vehicles in Indiana during the preceding year. (7) "Preceding year" means a period of twelve (12) consecutive months fixed by the department that shall be within the eighteen (18) months immediately preceding the commencement of the registration year for which proportional registration is sought. (8) "Semitrailer" has the meaning set forth in IC 9-13-2-164(a). (9) "Tractor" has the meaning set forth in IC 9-13-2-180. (10) "Trailer" has the meaning set forth in IC 9-13-2-184(a). (11) "Truck" has the meaning set forth in IC 9-13-2-188(a). As added by P.L.181-1999, SEC.2. Amended by P.L.182-2009(ss), SEC.238; P.L.198-2016, SEC.45; P.L.256-2017, SEC.67.

Ind. Code § 6-6-5.5-2 Repealed

As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000, SEC.19; P.L.2-2007, SEC.127; P.L.198-2016, SEC.46. Repealed by P.L.256-2017, SEC.68.

Ind. Code § 6-6-5.5-3 Imposition; apportionment; applicability of IC 6-8.1; unpaid tax

Sec. 3. (a) The commercial vehicle excise tax is imposed on the following vehicles in accordance with this chapter: (1) Trucks or tractors with a declared gross weight of more than eleven thousand (11,000) pounds. (2) Trailers with a declared gross weight of more than nine thousand (9,000) pounds. (3) Semitrailers. (b) The commercial vehicle excise tax is imposed on a vehicle described in subsection (a): (1) instead of the ad valorem property tax levied for state or local purposes; and (2) in addition to any registration fees imposed under IC 9-18.1 on the vehicle. (c) Owners of commercial vehicles paying an apportioned registration to the state under the International Registration Plan shall pay an apportioned excise tax calculated by dividing in-state actual miles by total fleet miles generated during the preceding year. If in-state miles are estimated for purposes of proportional registration, these miles are divided by total actual and estimated fleet miles. (d) Subject to subsection (e), the commercial vehicle excise tax imposed by this chapter is a listed tax and subject to the provisions of IC 6-8.1. (e) If the commercial vehicle excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the commercial vehicle excise tax imposed by this chapter for the: (1) registration year immediately preceding the current registration year; (2) current registration year; and (3) registration year immediately following the current registration year. (f) The commercial vehicle excise tax imposed by this chapter is due and shall be paid each year at the time the vehicle is registered. As added by P.L.181-1999, SEC.2. Amended by P.L.293-2013(ts), SEC.20; P.L.256-2017, SEC.69; P.L.178-2019, SEC.25.

Ind. Code § 6-6-5.5-7 Tax on commercial vehicles

Sec. 7. (a) The commercial vehicle excise tax for a vehicle to which this chapter applies will be determined by the department on or before October 1 of each year to be effective on January 1 of the following year. (b) The commercial vehicle excise tax factor is determined in accordance with the following formula: STEP ONE: Determine the total amount of base revenue for all taxing units using the base revenue determined for each taxing unit under section 19 of this chapter. STEP TWO: Determine the sum of registration fees paid and collected under IC 9-29-5 (before its expiration) or IC 9-18.1 to register vehicles to which this chapter applies during the state fiscal year that ends June 30 immediately preceding the calendar year for which the tax is first due and payable, excluding: (A) the transportation infrastructure improvement fees imposed under IC 9-18.1-15; and (B) the supplemental fees to register electric vehicles and hybrid vehicles imposed under IC 9-18.1-5-12; during the state fiscal year. STEP THREE: Determine the tax factor by dividing the STEP ONE result by the STEP TWO result. (c) Except as otherwise provided in this chapter, the annual commercial vehicle excise tax for commercial vehicles other than semitrailers is determined by multiplying the registration fee under IC 9-29-5 (before its expiration) or IC 9-18.1-5, excluding the supplemental fee to register an electric or hybrid vehicle under IC 9-18.1-5-12, by the tax factor determined in subsection (b). (d) The annual commercial vehicle excise tax for a semitrailer shall be determined by multiplying sixteen dollars and seventy-five cents ($16.75) by the tax factor determined in subsection (b). (e) The amount of the commercial vehicle excise tax determined under this section shall be rounded upward to the next full dollar amount. As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000, SEC.20; P.L.182-2009(ss), SEC.239; P.L.293-2013(ts), SEC.24; P.L.216-2014, SEC.6; P.L.198-2016, SEC.47; P.L.256-2017, SEC.70; P.L.185-2018, SEC.19.

Ind. Code § 6-6-5.5-7.5 Farm vehicles

Sec. 7.5. Notwithstanding any other provision, the annual excise tax for a motor vehicle, trailer, or semitrailer and tractor operated primarily as a farm truck, farm trailer, or farm semitrailer and tractor as described in IC 9-29-5-13 (before its expiration) or IC 9-18.1-7 is fifty percent (50%) of the amount listed in this chapter for a truck, trailer, or semitrailer and tractor of the same declared gross weight. As added by P.L.181-1999, SEC.2. Amended by P.L.198-2016, SEC.48.

Ind. Code § 6-6-5.5-8.5 Credit

Sec. 8.5. (a) The owner of a vehicle for which the commercial vehicle excise tax has been paid for the registrant's annual registration year is entitled to a credit if during that registration year: (1) the owner sells the vehicle and purchases a new vehicle of the same or greater weight; (2) the vehicle is destroyed and replaced with a vehicle of the same or greater weight; or (3) the vehicle was registered in error at a greater weight than required. (b) Except as provided in subsection (c), the amount of the credit is equal to the remainder of: (1) the commercial vehicle excise tax paid for the vehicle, reduced by; (2) one-twelfth (1/12) for each full or partial calendar month that has elapsed in the registrant's annual registration year before the date of the sale or replacement of the vehicle. The credit applies to the tax due on any other vehicle purchased or subsequently registered by the owner in the same registrant's annual registration year. (c) The owner of a vehicle registered in error at a greater weight than required is entitled to receive a credit equal to the commercial vehicle excise tax paid for the vehicle registered at the greater weight. However, no refund may be provided for any remainder of the tax paid when registering the vehicle at a lower weight. (d) The owner of a vehicle is not entitled to a refund of any part of a credit that is not used under this section. (e) A credit expires at the end of the registrant's annual registration year. (f) To claim the credit authorized in subsection (a)(1), the owner of the vehicle must present to the bureau proof of the sale of the vehicle. (g) To claim the credit authorized in subsection (a)(2), the owner of the vehicle must present to the bureau a statement of proof of the destruction of the vehicle on an affidavit furnished by the bureau. The owner must also present a valid registration for the vehicle within ninety (90) days after the date that it was destroyed. For purposes of this subsection, a vehicle is considered destroyed if the estimated cost of repair exceeds the vehicle's fair market value. After receipt of the statement and registration, the bureau shall fix the amount of the credit that the owner is entitled to receive. (h) To claim the credit authorized under subsection (a)(3), the owner of the vehicle must present to the bureau on an affidavit furnished by the bureau evidence acceptable to the bureau that the vehicle was registered in error at a greater weight than required. As added by P.L.129-2001, SEC.19.

Ind. Code § 6-6-5.5-9 Repealed

As added by P.L.181-1999, SEC.2. Amended by P.L.293-2013(ts), SEC.25; P.L.257-2017, SEC.12. Repealed by P.L.256-2017, SEC.72.

Ind. Code § 6-6-5.5-10 Tax on registered vehicles

Sec. 10. (a) A vehicle subject to the International Registration Plan that is registered after the date designated for registration of the vehicle under IC 9-18-2-7 (before its expiration), under IC 9-18.1-13, or under rules adopted by the department shall be taxed at a rate determined by the following formula: STEP ONE: Determine the number of months remaining until the vehicle's next registration date. A partial month shall be rounded to one (1) month. STEP TWO: Multiply the STEP ONE result by one-twelfth (1/12). STEP THREE: Multiply the annual excise tax for the vehicle by the STEP TWO product. (b) A vehicle that is registered with the department under IC 9-18-2-4.6 (before its expiration) or IC 9-18.1-13-3 or the bureau after the date designated for registration of the vehicle under IC 9-18-2-7 (before its expiration) or IC 9-18.1 shall be taxed at a rate determined by the formula set forth in subsection (a). (c) This subsection applies after December 31, 2016. A vehicle described in subsection (a) or (b) that has a renewal registration period described in IC 9-18.1-11-3(b) shall be taxed at the annual excise tax rate for the vehicle's current registration period. As added by P.L.181-1999, SEC.2. Amended by P.L.198-2016, SEC.49; P.L.257-2017, SEC.13.

Ind. Code § 6-6-5.5-11 Procedures in administering chapter

Sec. 11. In administering this chapter, the bureau shall follow the procedures set forth in IC 6-6-5-13 and IC 6-6-5-15. As added by P.L.181-1999, SEC.2. Amended by P.L.256-2017, SEC.73.

Ind. Code § 6-6-5.5-13 Property tax equivalent of taxes imposed after February 28, 2001

Sec. 13. (a) This section applies to excise taxes imposed by this chapter after February 28, 2001. (b) The excise tax imposed by this chapter is hereby determined to be equivalent to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) of taxable value. For the purpose of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, commercial vehicles subject to tax under this chapter shall be deemed to be taxable property within each such political or municipal corporation where the owner resides as shown on the records of the bureau or where the commercial vehicle is based, as shown on the records of the department. The assessed valuation of such vehicles shall be determined by multiplying the amount of the tax by one hundred (100) and dividing the product by two dollars ($2). As added by P.L.181-1999, SEC.2.

Ind. Code § 6-6-5.5-14 Commercial vehicle excise tax reserve fund; establishment

Sec. 14. (a) The commercial vehicle excise tax reserve fund is established for the purpose of receiving commercial vehicle excise taxes first due and payable in calendar year 2000. The fund shall be administered by the department. (b) The expenses of administering the fund shall be paid from money in the fund. (c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited in the fund. (d) Money in the fund at the end of a state fiscal year does not revert to the state general fund. (e) Any money remaining in the fund on March 1, 2006, shall revert to the motor carrier regulation fund established under IC 8-2.1-23-1. As added by P.L.181-1999, SEC.2.

Ind. Code § 6-6-5.5-16 Commercial vehicle excise tax fund; establishment

Sec. 16. (a) The commercial vehicle excise tax fund is established for the purpose of receiving commercial vehicle excise taxes first due and payable in 2001 and thereafter. The fund shall be administered by the department. (b) The expenses of administering the fund shall be paid from money in the fund. (c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited in the fund. (d) Money in the fund at the end of a state fiscal year does not revert to the state general fund. As added by P.L.181-1999, SEC.2.

Ind. Code § 6-6-5.5-17 Commercial vehicle excise tax fund; deposits; service charge

Sec. 17. (a) The department shall promptly deposit all amounts collected under section 3(c) of this chapter into the commercial vehicle excise tax fund for distribution to the taxing units (as defined in IC 6-1.1-1-21) of Indiana. The amount to be distributed to the taxing units of Indiana each year is determined under section 19 of this chapter. (b) The bureau of motor vehicles shall promptly deposit all amounts collected under this chapter into the commercial vehicle excise tax fund for distribution to the taxing units (as defined in IC 6-1.1-1-21) of Indiana. The amount to be distributed to the taxing units of Indiana each year is determined under section 19 of this chapter. (c) A contractor providing: (1) full service under IC 9-14.1-3-1; or (2) partial services under IC 9-14.1-3-2; shall remit the amount of commercial vehicle excise tax collected each week to the bureau of motor vehicles for deposit into the commercial vehicle excise tax fund. (d) The bureau may impose a service charge of one dollar and seventy cents ($1.70) for each excise tax collection made under this chapter. The service charge shall be deposited in the bureau of motor vehicles commission fund. [Pre-2016 Title 9 Revision Citations: subsection (d) formerly 9-29-1-10(a); 9-29-1-10(d).] As added by P.L.181-1999, SEC.2. Amended by P.L.198-2016, SEC.50; P.L.256-2017, SEC.74.

Ind. Code § 6-6-5.5-18 Repealed

As added by P.L.181-1999, SEC.2. Amended by P.L.90-2002, SEC.305. Repealed by P.L.219-2007, SEC.149.

Ind. Code § 6-6-5.5-19 Determination of taxing units' base revenues and distribution percentages

Sec. 19. (a) As used in this section, "assessed value" means an amount equal to the true tax value of commercial vehicles that: (1) are subject to the commercial vehicle excise tax under this chapter; and (2) would have been subject to assessment as personal property on March 1, 2000, under the law in effect before January 1, 2000. (b) For calendar year 2001, a taxing unit's base revenue shall be determined as provided in subsection (f). For calendar years that begin after December 31, 2001, and before January 1, 2009, a taxing unit's base revenue shall be determined by multiplying the previous year's base revenue by one hundred five percent (105%). For calendar years that begin after December 31, 2008, a taxing unit's base revenue is equal to: (1) the amount of commercial vehicle excise tax collected during the previous state fiscal year; multiplied by (2) the taxing unit's percentage as determined in subsection (f) for calendar year 2001. (c) The amount of commercial vehicle excise tax distributed to the taxing units of Indiana from the commercial vehicle excise tax fund shall be determined in the manner provided in this section. (d) On or before July 1, 2000, each county assessor shall certify to the county auditor the assessed value of commercial vehicles in every taxing district. (e) On or before August 1, 2000, the county auditor shall certify the following to the department of local government finance: (1) The total assessed value of commercial vehicles in the county. (2) The total assessed value of commercial vehicles in each taxing district of the county. (f) The department of local government finance shall determine each taxing unit's base revenue by applying the current tax rate for each taxing district to the certified assessed value from each taxing district. The department of local government finance shall also determine the following: (1) The total amount of base revenue to be distributed from the commercial vehicle excise tax fund in 2001 to all taxing units in Indiana. (2) The total amount of base revenue to be distributed from the commercial vehicle excise tax fund in 2001 to all taxing units in each county. (3) Each county's total distribution percentage. A county's total distribution percentage shall be determined by dividing the total amount of base revenue to be distributed in 2001 to all taxing units in the county by the total base revenue to be distributed statewide. (4) Each taxing unit's distribution percentage. A taxing unit's distribution percentage shall be determined by dividing each taxing unit's base revenue by the total amount of base revenue to be distributed in 2001 to all taxing units in the county. However, in the event a taxing unit subsequently merges or consolidates with another taxing unit in the county, the amount of the base revenue used to calculate the distribution percentage of the taxing unit resulting from the consolidation or merger under this subdivision is the combined base revenue distributed in 2001 to each taxing unit that was subsequently merged or consolidated to establish the currently existing taxing unit. (g) The department of local government finance shall certify each taxing unit's base revenue and distribution percentage for calendar year 2001 to the auditor of state on or before September 1, 2000. (h) The state comptroller shall keep permanent records of each taxing unit's base revenue and distribution percentage for calendar year 2001 for purposes of determining the amount of money each taxing unit in Indiana is entitled to receive in calendar years that begin after December 31, 2001. As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000, SEC.21; P.L.90-2002, SEC.306; P.L.182-2009(ss), SEC.240; P.L.9-2024, SEC.204; P.L.137-2024, SEC.16.

Ind. Code § 6-6-5.5-20 Distributions to counties and taxing units; deduction by state comptroller

Sec. 20. (a) On or before May 1, subject to subsections (c) and (d), the state comptroller shall distribute to each county auditor an amount equal to fifty percent (50%) of the product of: (1) the county's distribution percentage; multiplied by (2) the total commercial vehicle excise tax deposited in the commercial vehicle excise tax fund in the preceding calendar year. (b) On or before December 1, subject to subsections (c) and (d), the state comptroller shall distribute to each county auditor an amount equal to fifty percent (50%) of the product of: (1) the county's distribution percentage; multiplied by (2) the total commercial vehicle excise tax deposited in the commercial vehicle excise tax fund in the preceding calendar year. (c) Before distributing the amounts under subsections (a) and (b), the state comptroller shall deduct for a county unit an amount for deposit in a state fund, as directed by the budget agency, equal to the result determined under STEP FIVE of the following formula: STEP ONE: Separately for 2006, 2007, and 2008, determine the result of: (A) the tax rate imposed by the county in the year for the county's county medical assistance to wards fund, family and children's fund, children's psychiatric residential treatment services fund, county hospital care for the indigent fund, children with special health care needs county fund, plus, in the case of Marion County, the tax rate imposed by the health and hospital corporation that was necessary to raise thirty-five million dollars ($35,000,000) from all taxing districts in the county; divided by (B) the aggregate tax rate imposed by the county unit and, in the case of Marion County, the health and hospital corporation in the year. STEP TWO: Determine the sum of the STEP ONE amounts. STEP THREE: Divide the STEP TWO result by three (3). STEP FOUR: Determine the amount that would otherwise be distributed to the county under subsection (a) or (b), as appropriate, without regard to this subsection. STEP FIVE: Determine the result of: (A) the STEP THREE amount; multiplied by (B) the STEP FOUR result. (d) Before distributing the amounts under subsections (a) and (b), the state comptroller shall deduct for a school corporation an amount for deposit in a state fund, as directed by the budget agency, equal to the result determined under STEP FIVE of the following formula: STEP ONE: Separately for 2006, 2007, and 2008, determine the result of: (A) the tax rate imposed by the school corporation in the year for the tuition support levy under IC 6-1.1-19-1.5 (repealed) or IC 20-45-3-11 (repealed) for the school corporation's general fund plus the tax rate imposed by the school corporation for the school corporation's special education preschool fund; divided by (B) the aggregate tax rate imposed by the school corporation in the year. STEP TWO: Determine the sum of the results determined under STEP ONE. STEP THREE: Divide the STEP TWO result by three (3). STEP FOUR: Determine the amount of commercial vehicle excise tax that would otherwise be distributed to the school corporation under subsection (a) or (b), as appropriate, without regard to this subsection. STEP FIVE: Determine the result of: (A) the STEP FOUR amount; multiplied by (B) the STEP THREE result. (e) The state comptroller shall calculate the distribution amount for each taxing unit in a county and, when distributing the amounts under subsections (a) and (b), furnish to each county auditor the distribution amounts calculated for each taxing unit in the county. The county auditor shall distribute the amounts to each taxing unit at the same time property taxes are apportioned and distributed. (f) In the event that sufficient funds are not available in the commercial vehicle excise tax fund for the distributions required by subsection (a) and subsection (b)(1), the state comptroller shall transfer funds from the commercial vehicle excise tax reserve fund. (g) The state comptroller shall, not later than July 1 of each year, furnish to each county auditor an estimate of the amounts to be distributed to the counties under this section during the next calendar year. Before August 1, each county auditor shall furnish to the proper officer of each taxing unit of the county an estimate of the amounts to be distributed to the taxing units under this section during the next calendar year and the budget of each taxing unit shall show the estimated amounts to be received for each fund for which a property tax is proposed to be levied. (h) The taxing unit may deposit distributions received under subsections (a) and (b) in any fund maintained by the taxing unit, and the distributions may be used for any purpose allowed by law. As added by P.L.181-1999, SEC.2. Amended by P.L.146-2008, SEC.354; P.L.182-2009(ss), SEC.241; P.L.38-2021, SEC.48; P.L.9-2024, SEC.205; P.L.120-2025, SEC.4.

Ind. Code § 6-6-5.5-21 Appropriations for bureau expenses

Sec. 21. There is hereby appropriated to the bureau from the state general fund, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the bureau in the administration of the excise tax provisions of this chapter. Only those expenses that would not otherwise be incurred in the administration of the motor vehicle registration laws of this state shall be paid out of the state general fund. The budget agency shall approve all funds paid out of the state general fund as required in this section. As added by P.L.181-1999, SEC.2.

Ind. Code § 6-6-5.5-22 Appropriations for department expenses

Sec. 22. There is hereby appropriated to the department from the state general fund, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the department in the administration of the excise tax provisions of this chapter. Only those expenses that would not otherwise be incurred in the administration of the International Registration Plan shall be paid out of the general fund. The budget agency shall approve all funds paid out of the general fund as required in this section. As added by P.L.181-1999, SEC.2.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026