Indiana Code Title 6. Taxation § 6-6-16-1

(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:

(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.