Ind. Code ch. 6-6-16

in effect

Ind. Code § 6-6-16-1 Definitions

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.

Ind. Code § 6-6-16-2 Imposition of tax; tax rate

Sec. 2. (a) An excise tax, known as the vehicle sharing excise tax, is imposed upon the sharing of passenger motor vehicles and trucks in Indiana for periods of less than thirty (30) days. (b) The vehicle sharing excise tax imposed upon the sharing of a passenger motor vehicle or truck equals: (1) the gross retail income received by the retail merchant for the sharing of the passenger motor vehicle or truck; multiplied by (2) two percent (2%). (c) The gross retail income from each transaction under this section is the total amount of consideration paid by the shared vehicle driver, including the payment of any fee, commission, or other charge by the peer to peer vehicle sharing program, except that it does not include any taxes on such a transaction. As added by P.L.108-2019, SEC.128.

Ind. Code § 6-6-16-3 Exemptions

Sec. 3. (a) The sharing of a truck is exempt from the vehicle sharing excise tax if the declared gross weight of the truck being shared exceeds eleven thousand (11,000) pounds. (b) The sharing of a passenger motor vehicle or truck by a funeral director licensed under IC 25-15 is exempt from the vehicle sharing excise tax if the sharing is part of the services provided by the director for a funeral. (c) The exemption provided by IC 6-2.5-5-54(b) from the state gross retail tax also applies to the vehicle sharing excise tax. As added by P.L.108-2019, SEC.128.

Ind. Code § 6-6-16-4 Shared vehicle driver liable for tax

Sec. 4. The shared vehicle driver who shares a passenger motor vehicle or truck is liable for the vehicle sharing excise tax. The shared vehicle driver shall pay the tax: (1) to the peer to peer vehicle sharing program if shared through a peer to peer vehicle sharing program; or (2) to the vehicle owner if not shared through a peer to peer vehicle sharing program; as a separate amount added to the consideration for the sharing. The peer to peer vehicle sharing program or vehicle owner shall collect the tax as an agent for the state. As added by P.L.108-2019, SEC.128.

Ind. Code § 6-6-16-5 Manner of imposition; payment; collection; filing of return

Sec. 5. (a) Except as otherwise provided in this section, the vehicle sharing excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. (b) Each retail merchant filing a return for the vehicle sharing excise tax shall indicate in the return the amount of vehicle sharing excise taxes collected for each county in which one (1) or more shared vehicles are registered for purposes of IC 6-6-5, and the amount collected for vehicles registered outside Indiana but subject to the vehicle sharing excise tax. (c) The return to be filed for the payment of the vehicle sharing excise tax may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, in a manner prescribed by the department. As added by P.L.108-2019, SEC.128.

Ind. Code § 6-6-16-6 Distributions; apportionment among taxing districts in the county

Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027. Sec. 6. (a) All revenues collected from the vehicle sharing excise tax shall be deposited in a special account of the state general fund called the vehicle sharing excise tax account. (b) On or before May 20 and November 20 of each year, all amounts held in the vehicle sharing excise tax account shall be distributed to the county treasurers of Indiana. (c) The amount to be distributed to a county treasurer equals that part of the total vehicle sharing excise taxes being distributed that were initially imposed on and collected from the sharing of motor vehicles registered in that county for purposes of IC 6-6-5. The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer. (d) The county treasurer shall deposit vehicle sharing excise tax 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. (e) The county auditor shall apportion and the county treasurer shall distribute the vehicle sharing excise taxes among the tax districts in the county in the same proportion as property taxes are apportioned by the county. (f) Any vehicle sharing excise tax revenue collected for vehicles that are not registered under IC 6-6-5 shall be distributed to the state general fund. (g) All distributions from the vehicle sharing excise tax account shall be made by warrants issued by the state comptroller to the treasurer of state ordering those payments to the appropriate county treasurer. As added by P.L.108-2019, SEC.128. Amended by P.L.9-2024, SEC.215.

Ind. Code § 6-6-16-6 Distributions; apportionment among taxing districts in the county

Note: This version of section effective 1-1-2027. See also preceding version of this section, effective until 1-1-2027. Sec. 6. (a) All revenues collected from the vehicle sharing excise tax shall be deposited in a special account of the state general fund called the vehicle sharing excise tax account. (b) On or before May 20 and November 20 of each year, all amounts held in the vehicle sharing excise tax account shall be distributed to the county treasurers of Indiana. (c) The amount to be distributed to a county treasurer equals that part of the total vehicle sharing excise taxes being distributed that were initially imposed on and collected from the sharing of motor vehicles registered in that county for purposes of IC 6-6-5. The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer. (d) The county treasurer shall deposit vehicle sharing excise tax 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. (e) Subject to IC 6-1.1-27-10, the county auditor shall apportion and the county treasurer shall distribute the vehicle sharing excise taxes among the tax districts in the county in the same proportion as property taxes are apportioned by the county. (f) Any vehicle sharing excise tax revenue collected for vehicles that are not registered under IC 6-6-5 shall be distributed to the state general fund. (g) All distributions from the vehicle sharing excise tax account shall be made by warrants issued by the state comptroller to the treasurer of state ordering those payments to the appropriate county treasurer. As added by P.L.108-2019, SEC.128. Amended by P.L.9-2024, SEC.215; P.L.157-2026, SEC.160.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026