A vehicle is exempt from the wheel tax imposed under this chapter if the vehicle is:(1) owned by the state;(2) owned by a state agency of the state;(3) owned by a political subdivision of the state;(4) subject to the municipal vehicle excise tax imposed under IC 6-3.5-10;(5) a bus owned and operated by a religious or nonprofit youth organization and used to transport persons to religious services or for the benefit of its members;(6) a school bus; or(7) a motor vehicle that is funeral equipment and that is used in the operation of funeral services (as defined in IC 25-15-2-17).As added by P.L.146-2016, SEC.12. Amended by P.L.257-2017, SEC.8; P.L.256-2017, SEC.17; P.L.86-2018, SEC.76.
Indiana Legal Code