Ind. Code ch. 6-6-5.1

Ind. Code ch. 6-6-5.1
in effect

Ind. Code § 6-6-5.1-1 Application of chapter

Sec. 1. This chapter does not apply to the following: (1) A mobile home. (2) A recreational vehicle or truck camper that is, or would be if registered, exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9. (3) A recreational vehicle or truck camper owned or otherwise held as inventory by a person licensed under IC 9-32. As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.38; P.L.256-2017, SEC.42.

Ind. Code § 6-6-5.1-2 Definitions

Sec. 2. The following definitions apply throughout this chapter: (1) "Bureau" refers to the bureau of motor vehicles. (2) "Mobile home" has the meaning set forth in IC 9-13-2-103.2. The term includes a manufactured home (as defined in IC 9-13-2-96(a)). (3) "Owner" means: (A) in the case of a recreational vehicle, the person in whose name the recreational vehicle is registered under IC 9-18 (before its expiration) or IC 9-18.1; or (B) in the case of a truck camper, the person holding title to the truck camper. (4) "Recreational vehicle" has the meaning set forth in IC 9-13-2-150. (5) "Truck camper" has the meaning set forth in IC 9-13-2-188.3. As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.43; P.L.157-2026, SEC.153.

Ind. Code § 6-6-5.1-5 Repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.257-2017, SEC.11. Repealed by P.L.256-2017, SEC.46.

Ind. Code § 6-6-5.1-10 Excise tax; imposition; property tax assessment disallowed; unpaid tax

Sec. 10. (a) An excise tax is imposed on the following in accordance with this chapter: (1) Recreational vehicles. (2) Truck campers. (b) The excise tax is imposed: (1) instead of the ad valorem property tax levied for state or local purposes; and (2) in addition to any registration fees imposed on recreational vehicles. (c) The excise tax imposed by this chapter is a listed tax and subject to IC 6-8.1. (d) Subject to subsection (e), the excise tax imposed by this chapter is due and shall be paid: (1) for recreational vehicles, at the time the recreational vehicle is registered; and (2) for truck campers, on or before the owner's annual registration date for vehicles determined by the bureau on the schedule established under IC 9-18.1-11-1. (e) If the excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the 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) A truck camper subject to taxation under this chapter is taxable in the county of the owner's residence. As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.51; P.L.178-2019, SEC.24.

Ind. Code § 6-6-5.1-11 Valuation of vehicles and campers

Sec. 11. The bureau shall adopt rules under IC 4-22-2 to determine the value of recreational vehicles and truck campers as a basis for measuring the excise tax imposed by this chapter. The rules must determine the value of a recreational vehicle or truck camper at the time the recreational vehicle or truck camper is first offered for sale in Indiana. As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.52.

Ind. Code § 6-6-5.1-12 Vehicle and camper classification

Sec. 12. The bureau shall classify each recreational vehicle and truck camper according to the following classification schedule by the value determined for the recreational vehicle or truck camper under section 11 of this chapter: Class I less than $2,250 Class II at least $ 2,250 but less than $ 4,000 Class III at least $ 4,000 but less than $ 7,000 Class IV at least $ 7,000 but less than $ 10,000 Class V at least $10,000 but less than $ 15,000 Class VI at least $15,000 but less than $ 22,000 Class VII at least $22,000 but less than $ 30,000 Class VIII at least $30,000 but less than $ 42,500 Class IX at least $42,500 but less than $ 50,000 Class X at least $50,000 but less than $ 60,000 Class XI at least $60,000 but less than $ 70,000 Class XII at least $70,000 but less than $ 80,000 Class XIII at least $80,000 but less than $ 90,000 Class XIV at least $90,000 but less than $100,000 Class XV at least $100,000 but less than $150,000 Class XVI at least $150,000 but less than $200,000 Class XVII at least $200,000 As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.53.

Ind. Code § 6-6-5.1-13 Recreational vehicle or truck camper age

Sec. 13. (a) The age of a recreational vehicle or truck camper is determined by subtracting the model year from the current calendar year. (b) The tax schedule is as follows: Age I II III IV V 0 $15 $36 $50 $59 $103 1 12 31 43 51 91 2 12 26 35 41 75 3 12 20 28 38 62 4 12 15 20 34 53 5 12 12 15 26 41 6 12 12 12 16 32 7 12 12 12 13 21 8 12 12 12 12 13 9 12 12 12 12 12 and thereafter Age VI VII VIII 0 $164 $241 $346 1 148 212 302 2 131 185 261 3 110 161 223 4 89 131 191 5 68 108 155 6 53 86 126 7 36 71 97 8 23 35 48 9 12 12 17 and thereafter Age IX X XI XII 0 $470 $667 $879 $1,045 1 412 572 763 907 2 360 507 658 782 3 307 407 574 682 4 253 341 489 581 5 204 279 400 475 6 163 224 317 377 7 116 154 214 254 8 55 70 104 123 9 25 33 46 55 and thereafter Age XIII XIV XV XVI XVII 0 $1,235 $1,425 $1,615 $1,805 $2,375 1 1,072 1,236 1,401 1,566 2,060 2 924 1,066 1,208 1,350 1,777 3 806 929 1,053 1,177 1,549 4 687 793 898 1,004 1,321 5 562 648 734 821 1,080 6 445 514 582 651 856 7 300 346 392 439 577 8 146 168 190 213 280 9 64 74 84 94 123 and thereafter. As added by P.L.131-2008, SEC.22. Amended by P.L.149-2015, SEC.18; P.L.250-2015, SEC.44; P.L.198-2016, SEC.39; P.L.256-2017, SEC.54.

Ind. Code § 6-6-5.1-15 Repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.1; P.L.149-2015, SEC.19; P.L.198-2016, SEC.40. Repealed by P.L.256-2017, SEC.56.

Ind. Code § 6-6-5.1-16 Repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.2; P.L.149-2015, SEC.20. Repealed by P.L.256-2017, SEC.57.

Ind. Code § 6-6-5.1-17 Repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.3. Repealed by P.L.256-2017, SEC.58.

Ind. Code § 6-6-5.1-18 Repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.4. Repealed by P.L.256-2017, SEC.59.

Ind. Code § 6-6-5.1-19 Repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.41. Repealed by P.L.256-2017, SEC.60.

Ind. Code § 6-6-5.1-21 Administration and collection of taxes; service charge; report; distribution of credited delinquent taxes

Sec. 21. (a) The bureau, in the administration and collection of the tax imposed by this chapter, may use the services and facilities of: (1) license branches operated under IC 9-14.1; (2) full service providers (as defined in IC 9-14.1-1-2); and (3) partial services providers (as defined in IC 9-14.1-1-3); in the bureau's administration of the state motor vehicle registration laws in the manner and to the extent the bureau considers necessary and proper to implement and effectuate the administration and collection of the excise tax imposed by this chapter. (b) 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. (c) The bureau shall report the excise taxes collected on at least a weekly basis to the county auditor of the county to which the collections are due. (d) If the excise tax imposed by this chapter is collected by the department of state revenue, the money collected shall be deposited in the state general fund to the credit of the appropriate county and reported to the bureau on the first working day following the week of collection. Except as provided in subsection (e), money collected by the department that represents interest or a penalty shall be retained by the department and used to pay the department's costs of enforcing this chapter. (e) This subsection applies only to interest or a penalty collected by the department of state revenue from a person that: (1) fails to properly register a recreational vehicle as required by IC 9-18 (before its expiration) or IC 9-18.1 and pay the tax due under this chapter; and (2) during any time after the date by which the recreational vehicle was required to be registered under IC 9-18 (before its expiration) or IC 9-18.1 displays on the recreational vehicle a license plate issued by another state. The total amount collected by the department of state revenue that represents interest or a penalty, minus a reasonable amount determined by the department to represent its administrative expenses, shall be deposited in the state general fund to the credit of the county in which the person resides. The amount shall be reported to the bureau on the first working day following the week of collection. (f) The bureau may contract with a bank card or credit card vendor for acceptance of bank cards or credit cards. However, if a bank card or credit card vendor charges a vendor transaction charge or discount fee, whether billed to the bureau or charged directly to the bureau's account, the bureau shall collect from a person using the card an official fee that may not exceed the highest transaction charge or discount fee charged to the bureau by bank card or credit card vendors during the most recent collection period. The fee may be collected regardless of retail merchant agreements between the bank card and credit card vendors that may prohibit such a fee. The fee is a permitted additional charge under IC 37-2-4-5. (g) On or before April 1 of each year, the bureau shall provide to the state comptroller the amount of taxes collected under this chapter for each county for the preceding year. (h) On or before May 10 and November 10 of each year, the state comptroller shall distribute to each county one-half (1/2) of: (1) the amount of delinquent taxes; and (2) any interest or penalty described in subsection (e); that have been credited to the county under subsection (c). There is appropriated from the state general fund the amount necessary to make the distributions required by this subsection. The county auditor shall apportion and distribute the delinquent tax distributions to the taxing units in the county at the same time and in the same manner as excise taxes are apportioned and distributed under section 22 of this chapter. (i) The insurance commissioner shall prescribe the form of the bonds or crime insurance policies required by this section. [Pre-2016 Title 9 Revision Citations: subsection (b) formerly 9-29-1-10(a); 9-29-1-10(d).] As added by P.L.131-2008, SEC.22. Amended by P.L.149-2015, SEC.21; P.L.198-2016, SEC.42; P.L.9-2024, SEC.203; P.L.115-2026, SEC.10.

Ind. Code § 6-6-5.1-22 Collection procedures; duties of county officials; distribution

Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027. Sec. 22. (a) The bureau shall establish procedures necessary for the collection and proper accounting of the tax imposed by this chapter. The necessary forms and records are subject to approval by the state board of accounts. (b) The county treasurer, upon receiving the excise tax collections, shall place the collections into a separate account for settlement at the same time as property taxes are accounted for and settled in June and December of each year, with the right and duty of the county treasurer and county auditor to make advances before the time of final settlement of property taxes in the same manner as provided in IC 5-13-6-3. (c) The county auditor shall determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. The amount collected shall be apportioned and distributed among the respective funds of each taxing unit in the same manner and at the same time as property taxes are apportioned and distributed. (d) The determination under subsection (c) shall be made from copies of vehicle registration forms and receipts for excise taxes paid on truck campers furnished by the bureau. Before the determination, the county assessor shall, from copies of registration forms and receipts, verify information pertaining to legal residence of persons owning taxable recreational vehicles and truck campers from the county assessor's records, to the extent the verification can be made. The county assessor shall further identify and verify from the assessor's records the taxing units within which the persons reside. (e) Verifications under subsection (d) shall be completed not later than thirty (30) days after receipt of vehicle registration forms and receipts by the county assessor. The county assessor shall certify the information to the county auditor for the county auditor's use when the information is checked and completed. As added by P.L.131-2008, SEC.22.

Ind. Code § 6-6-5.1-22 Collection procedures; duties of county officials; distribution

Note: This version of section effective 1-1-2027. See also preceding version of this section, effective until 1-1-2027. Sec. 22. (a) The bureau shall establish procedures necessary for the collection and proper accounting of the tax imposed by this chapter. The necessary forms and records are subject to approval by the state board of accounts. (b) The county treasurer, upon receiving the excise tax collections, shall place the collections into a separate account for settlement at the same time as property taxes are accounted for and settled in June and December of each year, with the right and duty of the county treasurer and county auditor to make advances before the time of final settlement of property taxes in the same manner as provided in IC 5-13-6-3. (c) The county auditor shall determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. Subject to IC 6-1.1-27-10, the amount collected shall be apportioned and distributed among the respective funds of each taxing unit at the same time as property taxes are apportioned and distributed. (d) The determination under subsection (c) shall be made from copies of vehicle registration forms and receipts for excise taxes paid on truck campers furnished by the bureau. Before the determination, the county assessor shall, from copies of registration forms and receipts, verify information pertaining to legal residence of persons owning taxable recreational vehicles and truck campers from the county assessor's records, to the extent the verification can be made. The county assessor shall further identify and verify from the assessor's records the taxing units within which the persons reside. (e) Verifications under subsection (d) shall be completed not later than thirty (30) days after receipt of vehicle registration forms and receipts by the county assessor. The county assessor shall certify the information to the county auditor for the county auditor's use when the information is checked and completed. As added by P.L.131-2008, SEC.22. Amended by P.L.157-2026, SEC.154.

Ind. Code § 6-6-5.1-23 Verification of taxes collected for each taxing unit

Sec. 23. The county auditor shall, from the copies of vehicle registration forms and truck camper receipts furnished by the bureau, verify and determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. The bureau shall verify the collections and provide the county auditor adequate and accurate audit information, registration form information, truck camper receipts, records, and materials to support the proper assessment, collection, and refund of excise taxes under this chapter. As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.43.

Ind. Code § 6-6-5.1-24 Political subdivisions; estimates of amounts to be distributed

Sec. 24. The county auditor shall, not later than August 1 of a year, furnish to the proper officer of each political subdivision an estimate of the money to be distributed to the taxing units under this chapter during the next calendar year. The budget of each political subdivision must show the estimated amounts to be received for each fund for which a property tax is proposed to be levied. As added by P.L.131-2008, SEC.22.

Ind. Code § 6-6-5.1-25 Registration without payment of tax; offenses

Sec. 25. (a) An owner of a recreational vehicle that knowingly registers the recreational vehicle without paying the tax required by this chapter commits a Class B misdemeanor. (b) A person that recklessly issues a registration on any recreational vehicle without collecting the tax required to be collected under this chapter with the registration commits a Class B misdemeanor. As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.44.

Ind. Code § 6-6-5.1-28 Limitation on indebtedness of political or municipal corporations; effect

Sec. 28. (a) The tax imposed by this chapter is equal to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) of taxable value. (b) For purposes of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, recreational vehicles and truck campers subject to the tax under this chapter are considered to be taxable property within each political or municipal corporation where the owner resides. (c) The assessed valuation of recreational vehicles and truck campers subject to the tax under this chapter shall be determined by multiplying the amount of the tax by one hundred (100) and dividing the result by two dollars ($2). As added by P.L.131-2008, SEC.22.

Ind. Code § 6-6-5.1-30 Application; calculation of credits, refunds, and taxes

Sec. 30. (a) The following provisions apply to the administration of this chapter: (1) IC 6-6-5-5. (2) IC 6-6-5-5.2. (3) IC 6-6-5-7.2. (4) IC 6-6-5-7.4. (5) IC 6-6-5-7.7. (6) IC 6-6-5-13. (7) IC 6-6-5-15. (b) The following apply to the calculation of credits, refunds, and prorated taxes under this chapter for truck campers: (1) A truck camper is treated as a vehicle. (2) The registration date for a truck camper is the annual registration date for the owner's vehicles determined by the bureau according to the schedule established under IC 9-18.1-11-1. As added by P.L.256-2017, SEC.65.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026