Ind. Code ch. 6-6-11

Ind. Code ch. 6-6-11
in effect

Ind. Code § 6-6-11-1 "Boat" or "Watercraft"

Sec. 1. As used in this chapter, "boat" or "watercraft" has the meaning set forth for "watercraft" in IC 9-13-2-198.5. As added by P.L.98-1989, SEC.1. Amended by P.L.164-2020, SEC.1.

Ind. Code § 6-6-11-5 "Tax situs"

Sec. 5. As used in this chapter, "tax situs" means the taxing district in which a boat is located on the date the boat is registered under IC 9-18.1-14.5. As added by P.L.98-1989, SEC.1. Amended by P.L.245-2015, SEC.24; P.L.164-2020, SEC.5.

Ind. Code § 6-6-11-6 "Taxing district"

Sec. 6. As used in this chapter, "taxing district" has the meaning set forth in IC 6-1.1-1-20. As added by P.L.98-1989, SEC.1.

Ind. Code § 6-6-11-7 "Taxing unit"

Sec. 7. As used in this chapter, "taxing unit" has the meaning set forth in IC 6-1.1-18.5-1. As added by P.L.98-1989, SEC.1.

Ind. Code § 6-6-11-8 Boat registration; boat excise tax

Sec. 8. (a) Except as provided in subsection (b), a boat may not be operated, used, docked, or stored during any part of a registration year unless: (1) the boat has been registered under IC 9-18.1-14.5; or (2) the boat is not required to be registered under IC 9-18.1-14.5. (b) A boat is exempt from the boat excise tax imposed by this chapter if the boat is: (1) exempt from registration fees under IC 9-18.1-14.5-7; or (2) used by a person for the production of income and subject to assessment under IC 6-1.1, proof of which has been provided to the bureau. (c) Boats that are subject to the boat excise tax for a registration year are not subject to assessment and taxation under IC 6-1.1 for ad valorem property taxes first due and payable in the following registration year, with respect to the taxpayer who must pay the boat excise tax. (d) If the boat excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau of motor vehicles may collect only the boat 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. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.16; P.L.70-1991, SEC.1; P.L.80-1993, SEC.1; P.L.178-2019, SEC.26; P.L.164-2020, SEC.6.

Ind. Code § 6-6-11-9 Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.81-1993, SEC.1; P.L.146-2008, SEC.356; P.L.219-2014, SEC.3. Repealed by P.L.164-2020, SEC.7.

Ind. Code § 6-6-11-10 Amount of tax; computation

Sec. 10. (a) The amount of boat excise tax that a boat owner shall pay for a registration year is based on the boat's class and age. (b) Boats are classified for excise tax purposes according to the value of the boat when the boat was new. The amount of excise tax is prescribed in the following table: BOAT VALUE CLASS WHEN NEW TAX DUE AT LEAST but LESS THAN 1 $ 0.01 $ 500 $ 2 2 500 1,000 6 3 1,000 1,500 20 4 1,500 2,000 30 5 2,000 3,000 42 6 3,000 5,000 55 7 5,000 7,500 70 8 7,500 10,000 88 9 10,000 15,000 110 10 15,000 22,500 150 11 22,500 35,000 200 12 35,000 50,000 275 13 50,000 75,000 375 14 75,000 or more 500 The bureau of motor vehicles may adopt rules under IC 4-22-2 for determining the value of new boats. A tax paid under subsection (c) may be used as a credit against the taxes owed for the same registration year under this subsection. (c) Notwithstanding subsection (b), the amount of excise tax imposed and owed by a boat owner is twelve dollars ($12) for a boat that is stored in Indiana for sixty (60) consecutive days or more but not operated, used, or docked in Indiana waters, except to facilitate storage of the boat. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.17; P.L.71-1991, SEC.1; P.L.81-1993, SEC.2; P.L.64-1996, SEC.1; P.L.164-2020, SEC.8.

Ind. Code § 6-6-11-11 Reductions in tax; age of boat

Sec. 11. The boat excise tax due under section 10 of this chapter is reduced by ten percent (10%) for each year since the model year of the boat, not to exceed fifty percent (50%). The reduced excise tax liability shall be rounded upward to the next full dollar amount. However, the boat excise tax due for a year may not be reduced to less than six dollars ($6) for a Class 2 boat or two dollars ($2) for a Class 1 boat. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.18; P.L.71-1991, SEC.2; P.L.256-2017, SEC.75; P.L.178-2019, SEC.27.

Ind. Code § 6-6-11-12 Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.70-1991, SEC.2; P.L.71-1991, SEC.3; P.L.1-1992, SEC.23; P.L.80-1993, SEC.2; P.L.233-2003, SEC.1; P.L.198-2016, SEC.51. Repealed by P.L.178-2019, SEC.28.

Ind. Code § 6-6-11-12.5 Repealed

As added by P.L.80-1993, SEC.3. Amended by P.L.1-1995, SEC.51; P.L.233-2003, SEC.2; P.L.207-2011, SEC.1; P.L.151-2012, SEC.6; P.L.95-2016, SEC.1. Repealed by P.L.178-2019, SEC.29.

Ind. Code § 6-6-11-13 Payments; bureau of motor vehicles

Sec. 13. (a) A boat owner shall pay the boat excise tax for a registration year to the bureau of motor vehicles. (b) The tax set forth in subsection (a) must be paid at the same time that the boat owner pays or would pay the registration fee and vehicle excise taxes on motor vehicles under IC 9-18 (before its expiration), IC 9-18.1, and IC 6-6-5. When the boat owner pays the tax and fees, the owner is entitled to receive the registration decals. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.19; P.L.70-1991, SEC.3; P.L.2-1991, SEC.49; P.L.1-1992, SEC.24; P.L.80-1993, SEC.4; P.L.62-1996, SEC.2; P.L.46-2006, SEC.1; P.L.198-2016, SEC.52; P.L.256-2017, SEC.76; P.L.178-2019, SEC.30; P.L.164-2020, SEC.9.

Ind. Code § 6-6-11-14 Boats subject to tax after the regular annual tax payment date; payment; amount

Sec. 14. (a) This section applies to a boat which has been acquired, or brought into Indiana, or for any other reason becomes subject to registration or the boat excise tax after the regular annual tax payment date in the registration year on or before which the owner is required to pay the tax on boats under this chapter. The tax imposed by this chapter shall become due and payable no later than the date the boat is required to be registered in Indiana under IC 9-18.1-14.5-8. (b) The boat excise tax owed by the owner at the time of registration of the boat is calculated in the same manner as a motor vehicle excise tax under IC 6-6-5-7.2(c). (c) The owner of a boat who sells or otherwise disposes of the boat in a year in which the owner has paid the excise tax imposed by this chapter is entitled to receive a credit that is calculated in the same manner and subject to the same requirements as the credit for the excise tax under IC 6-6-5-7.2(e). (d) If the name of the owner of a boat is legally changed and the change has caused a change in the owner's annual registration date, the boat excise tax liability of the owner shall be adjusted in the same manner as excise taxes are adjusted under IC 6-6-5-7.2(f). (e) The owner of a boat registered with the bureau of motor vehicles is entitled to a refund of boat excise taxes calculated in the same manner as motor vehicle excise tax under IC 6-6-5-7.4 if, after the owner's registration date: (1) the owner registers the boat for use in another state; (2) the owner pays tax for use of the boat in another state for the same time period for which the tax was paid under this chapter; and (3) the amount of the refund is at least four dollars ($4). (f) To claim a credit or a refund, or both, under this chapter, a person must comply with the provisions of IC 6-6-5-7.7. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.20; P.L.81-1993, SEC.3; P.L.219-2014, SEC.4; P.L.256-2017, SEC.77; P.L.164-2020, SEC.10.

Ind. Code § 6-6-11-15 Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.21; P.L.256-2017, SEC.78. Repealed by P.L.164-2020, SEC.11.

Ind. Code § 6-6-11-16 Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.22; P.L.256-2017, SEC.79. Repealed by P.L.164-2020, SEC.12.

Ind. Code § 6-6-11-17 Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.109-2011, SEC.1; P.L.198-2016, SEC.53; P.L.256-2017, SEC.80. Repealed by P.L.164-2020, SEC.13.

Ind. Code § 6-6-11-18 Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.2; P.L.33-1990, SEC.23. Repealed by P.L.256-2017, SEC.82.

Ind. Code § 6-6-11-19 Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.256-2017, SEC.83. Repealed by P.L.164-2020, SEC.15.

Ind. Code § 6-6-11-20 Collection and administration of tax by bureau of motor vehicles

Sec. 20. (a) The bureau of motor vehicles, in the administration and collection of the boat excise tax imposed by this chapter, may utilize 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 accordance with the procedures, in the manner, and to the extent that the bureau determines to be necessary and proper to implement and effectuate the administration and collection of the excise tax imposed by this chapter. (b) The bureau of motor vehicles shall report on at least a weekly basis the excise taxes collected to the county auditor of the county to which the collections are due. As added by P.L.98-1989, SEC.1. Amended by P.L.2-1991, SEC.50; P.L.149-2015, SEC.22; P.L.198-2016, SEC.54.

Ind. Code § 6-6-11-21 Tax payment form

Sec. 21. The state board of accounts shall prescribe the tax payment form to be used by the bureau of motor vehicles. The board shall prescribe one (1) document to serve as the form. The form must have a sufficient number of copies for distribution and include appropriate spaces for the following information: (1) The owner's name and address. (2) The name of the county and the address of the location where the boat has its tax situs for the registration year. (3) A description of the boat, including the manufacturer's specified length for the boat. (4) The age of the boat. (5) The class prescribed for the boat under this chapter. (6) The excise tax imposed on the boat for the registration year under this chapter. (7) The boat's state registration or Coast Guard documentation number, if any, and any other information reasonably required by the department of natural resources. (8) The signature of the boat owner on the owner's copy of the form verifying that the information is true and correct and acknowledging that the boat owner will be subject to penalties for perjury for providing false information. (9) Any other information prescribed by the state board of accounts. As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.3; P.L.164-2020, SEC.16.

Ind. Code § 6-6-11-25 Failure to pay tax; penalty

Sec. 25. A boat owner who operates, uses, docks, or stores a boat without paying the full amount of boat excise tax due under this chapter commits a Class C infraction. As added by P.L.98-1989, SEC.1.

Ind. Code § 6-6-11-26 Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.4. Repealed by P.L.164-2020, SEC.20.

Ind. Code § 6-6-11-28 Enforcement; lessors of dockage space, slips, or storage space; information

Sec. 28. (a) The law enforcement officers of Indiana, including any enforcement officer of the department of natural resources, shall enforce this chapter. (b) A person who leases to others dockage space, slips, or storage space for boats shall supply information relating to the person's leasing business to any law enforcement officer who requests the information for purposes of enforcing this chapter. As added by P.L.98-1989, SEC.1.

Ind. Code § 6-6-11-29 Transfer of money collected by BMV

Sec. 29. (a) The bureau of motor vehicles shall transfer the boat registration fee, the delinquent excise taxes, and the delinquent fees collected under this chapter during the preceding month as follows: (1) On or before the eleventh day of each month, the bureau of motor vehicles shall transfer to the bureau of motor vehicles commission fund an amount equal to five percent (5%) of each excise tax transaction completed by the bureau. The money is to be used to cover the expenses incurred by or on behalf of the bureau of motor vehicles in administering this chapter. (2) On or before the tenth day of each month, the bureau of motor vehicles shall distribute to each county the excise tax collections for the county for the preceding month. The bureau of motor vehicles shall include a report with each distribution showing the information necessary for the county auditor to allocate the revenue among the taxing units of the county. (3) The bureau of motor vehicles shall deposit the revenue from the boat registration fee imposed by IC 9-31-3-9 (before its repeal) and IC 9-18.1-14.5-6 in the conservation officers marine enforcement fund established by IC 14-9-8-21.5, the fish and wildlife fund established by IC 14-22-3-2, and the lake and river enhancement fund established by IC 14-22-3.5, as provided in IC 9-31-3-9 (before its repeal) or IC 9-18.1-14.5-6. (b) Money credited to each county's account in the state general fund is appropriated to make the distributions and the transfers required by subsection (a). The distributions shall be made upon warrants drawn from the state general fund. As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.4; P.L.33-1990, SEC.24; P.L.70-1991, SEC.4; P.L.2-1991, SEC.51; P.L.1-1992, SEC.25; P.L.44-1992, SEC.5; P.L.80-1993, SEC.5; P.L.261-2013, SEC.36; P.L.216-2014, SEC.7; P.L.198-2016, SEC.56; P.L.178-2019, SEC.31; P.L.164-2020, SEC.22.

Ind. Code § 6-6-11-30 Excise tax summary

Sec. 30. Before March 1 of each year the bureau of motor vehicles shall prepare a boat excise tax summary covering the previous year. The summary must include the following: (1) The number of boats by county. (2) The number of boats by class. (3) The amount of excise tax collected by class. The bureau shall send a copy of the summary to the state comptroller, the department of natural resources, and the county assessors. As added by P.L.98-1989, SEC.1. Amended by P.L.164-2020, SEC.23; P.L.9-2024, SEC.212.

Ind. Code § 6-6-11-31 Boat excise tax fund; state welfare and tuition support allocation amount

Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027. Sec. 31. (a) A boat excise tax fund is established in each county. Each county treasurer shall deposit in the fund the taxes received under this chapter. (b) As used in this subsection, "taxing district" has the meaning set forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in IC 6-1.1-1-21, and "tuition support levy" refers to a school corporation's tuition support property tax levy under IC 20-45-3-11 (repealed) for the school corporation's general fund. The excise tax money in the county boat excise tax fund shall be distributed to the taxing units of the county. The county auditor shall allocate the money in the fund among the taxing districts of the county based on the tax situs of each boat. Subject to this subsection, the money allocated to the taxing units shall be apportioned and distributed among the funds of the taxing units in the same manner and at the same time that property taxes are apportioned and distributed (subject to adjustment as provided in IC 36-8-19-7.5). For purposes of determining the distribution for a year under this section for a taxing unit, a state welfare and tuition support allocation shall be deducted from the total amount available for apportionment and distribution to taxing units under this section before any apportionment and distribution is made. The county auditor shall remit the state welfare and tuition support allocation to the treasurer of state for deposit as directed by the budget agency. The amount of the state welfare and tuition support allocation for a county for a particular year is equal to the result determined under STEP THREE of the following formula: STEP ONE: Determine the result of the following: (A) Separately for 2006, 2007, and 2008 for each taxing district in the county, determine the result of: (i) the tax rate imposed in the taxing district 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 (ii) the aggregate tax rate imposed in the taxing district for the same year. (B) Determine the sum of the clause (A) amounts. (C) Divide the clause (B) amount by three (3). (D) Determine the result of: (i) the amount of excise taxes allocated to the taxing district that would otherwise be available for distribution to taxing units in the taxing district; multiplied by (ii) the clause (C) amount. (E) Determine the sum of the clause (D) amounts for all taxing districts in the county. STEP TWO: Determine the result of the following: (A) Separately for 2006, 2007, and 2008 for each taxing district in the county, determine the result of: (i) the tuition support levy tax rate imposed in the taxing district plus the tax rate imposed by the school corporation for the school corporation's special education preschool fund in the district; divided by (ii) the aggregate tax rate imposed in the taxing district for the same year. (B) Determine the sum of the clause (A) amounts. (C) Divide the clause (B) amount by three (3). (D) Determine the result of: (i) the amount of excise taxes allocated to the taxing district that would otherwise be available for distribution to taxing units in the taxing district; multiplied by (ii) the clause (C) amount. (E) Determine the sum of the clause (D) amounts for all taxing districts in the county. STEP THREE: Determine the sum of the STEP ONE and STEP TWO amounts for the county. If the boundaries of a taxing district change after the years for which a ratio is calculated under STEP ONE or STEP TWO, the state comptroller shall establish a ratio for the new taxing district that reflects the tax rates imposed in the predecessor taxing districts. If a new taxing district is established after the years for which a ratio is calculated under STEP ONE, STEP TWO, or STEP THREE, the state comptroller shall establish a ratio for the new taxing district and adjust the ratio for other taxing districts in the county. As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.6; P.L.146-2008, SEC.357; P.L.182-2009(ss), SEC.245; P.L.261-2013, SEC.37; P.L.9-2024, SEC.213.

Ind. Code § 6-6-11-31 Boat excise tax fund; state welfare and tuition support allocation amount

Note: This version of section effective 1-1-2027. See also preceding version of this section, effective until 1-1-2027. Sec. 31. (a) A boat excise tax fund is established in each county. Each county treasurer shall deposit in the fund the taxes received under this chapter. (b) As used in this subsection, "taxing district" has the meaning set forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in IC 6-1.1-1-21, and "tuition support levy" refers to a school corporation's tuition support property tax levy under IC 20-45-3-11 (repealed) for the school corporation's general fund. The excise tax money in the county boat excise tax fund shall be distributed to the taxing units of the county. The county auditor shall allocate the money in the fund among the taxing districts of the county based on the tax situs of each boat. Subject to this subsection and IC 6-1.1-27-10, the money allocated to the taxing units shall be apportioned and distributed among the funds of the taxing units at the same time that property taxes are apportioned and distributed (subject to adjustment as provided in IC 36-8-19-7.5). For purposes of determining the distribution for a year under this section for a taxing unit, a state welfare and tuition support allocation shall be deducted from the total amount available for apportionment and distribution to taxing units under this section before any apportionment and distribution is made. The county auditor shall remit the state welfare and tuition support allocation to the treasurer of state for deposit as directed by the budget agency. The amount of the state welfare and tuition support allocation for a county for a particular year is equal to the result determined under STEP THREE of the following formula: STEP ONE: Determine the result of the following: (A) Separately for 2006, 2007, and 2008 for each taxing district in the county, determine the result of: (i) the tax rate imposed in the taxing district 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 (ii) the aggregate tax rate imposed in the taxing district for the same year. (B) Determine the sum of the clause (A) amounts. (C) Divide the clause (B) amount by three (3). (D) Determine the result of: (i) the amount of excise taxes allocated to the taxing district that would otherwise be available for distribution to taxing units in the taxing district; multiplied by (ii) the clause (C) amount. (E) Determine the sum of the clause (D) amounts for all taxing districts in the county. STEP TWO: Determine the result of the following: (A) Separately for 2006, 2007, and 2008 for each taxing district in the county, determine the result of: (i) the tuition support levy tax rate imposed in the taxing district plus the tax rate imposed by the school corporation for the school corporation's special education preschool fund in the district; divided by (ii) the aggregate tax rate imposed in the taxing district for the same year. (B) Determine the sum of the clause (A) amounts. (C) Divide the clause (B) amount by three (3). (D) Determine the result of: (i) the amount of excise taxes allocated to the taxing district that would otherwise be available for distribution to taxing units in the taxing district; multiplied by (ii) the clause (C) amount. (E) Determine the sum of the clause (D) amounts for all taxing districts in the county. STEP THREE: Determine the sum of the STEP ONE and STEP TWO amounts for the county. If the boundaries of a taxing district change after the years for which a ratio is calculated under STEP ONE or STEP TWO, the state comptroller shall establish a ratio for the new taxing district that reflects the tax rates imposed in the predecessor taxing districts. If a new taxing district is established after the years for which a ratio is calculated under STEP ONE, STEP TWO, or STEP THREE, the state comptroller shall establish a ratio for the new taxing district and adjust the ratio for other taxing districts in the county. As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.6; P.L.146-2008, SEC.357; P.L.182-2009(ss), SEC.245; P.L.261-2013, SEC.37; P.L.9-2024, SEC.213; P.L.157-2026, SEC.158.

Ind. Code § 6-6-11-32 Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.5. Repealed by P.L.44-1992, SEC.8.

Ind. Code § 6-6-11-33 County treasurer; duties

Sec. 33. The county treasurer shall do the following: (1) At the same time a settlement is made with the county auditor under IC 6-1.1-27, file a report, on a form prescribed by the state board of accounts, with the county auditor concerning the boat excise taxes received during the preceding six (6) month period. (2) In the manner and at the times prescribed in IC 6-1.1-27, make a settlement with the county auditor for the boat excise taxes received under this chapter. (3) In the manner prescribed by the state board of accounts, maintain records concerning the boat excise taxes received and distributed. As added by P.L.98-1989, SEC.1.

Ind. Code § 6-6-11-34 Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.6. Repealed by P.L.44-1992, SEC.8.

Ind. Code § 6-6-11-35 Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.25. Repealed by P.L.164-2020, SEC.24.

Ind. Code § 6-6-11-36 Indebtedness of political or municipal corporations; assessed valuation

Sec. 36. For the purpose of the limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, a boat subject to taxation under this chapter is considered taxable property within the political or municipal corporation in which the boat has its tax situs. For that purpose, the assessed valuation of the boat is the quotient of: (1) the excise tax collected in the county multiplied by one hundred (100); divided by (2) the gross property tax rate for the political subdivision or municipal corporation. As added by P.L.98-1989, SEC.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026