Indiana Code Title 6. Taxation § 6-2.5-2-4

Sec. 4 . (a) As used in this section, “cargo trailer” has the meaning set forth in IC 6-2.5-5-39 .

(b) As used in this section, “recreational vehicle” has the meaning set forth in IC 6-2.5-5-39 .

(c) Notwithstanding section 2 of this chapter, in the case of a transaction that:

(1) is not exempt from taxation under IC 6-2.5-5-39 ;  and

(2) involves a cargo trailer or recreational vehicle that:

(A) is purchased by a nonresident;

(B) the purchaser intends to:

(i) transport to a destination outside Indiana within thirty (30) days after delivery;  and

(ii) title or register for use in another state or country;  and

(C) will not be titled or registered for use in Indiana;

the state gross retail tax rate on the cargo trailer or recreational vehicle is the rate of the other state or other country (excluding any locally imposed tax rates) in which the cargo trailer or recreational vehicle will be titled or registered, as certified by the seller and purchaser in an affidavit satisfying the requirements of subsection (d).

(d) The department shall prescribe the form of the affidavit required by subsection (c).  In addition to the certification required by subsection (c), the affidavit must include the following:

(1) The name of the state or country in which the cargo trailer or recreational vehicle will be titled or registered.

(2) An affirmation by the purchaser under the penalties for perjury that the information contained in the affidavit is true.

(3) Any other information required by the department for the purpose of verifying the information contained in the affidavit.

(e) The department may audit affidavits submitted under this section and make a proposed assessment of the amount of unpaid tax due with respect to any incorrect information submitted in an affidavit required by this section.

(f) This section expires June 30, 2019.


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