§ 6-3-5-5-4

A vehicle is exempt from the wheel tax imposed under this chapter if the vehicle is:(1) owned by this state;(2) owned by a state agency of this state;(3) owned by a political subdivision of this state;(4) subject to the annual license excise surtax imposed under IC 6-3.5-4;(5) a bus owned and operated by a religious or nonprofit youth organization and used to haul persons to religious services or for the benefit of their 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 Acts 1980, P.L.10, SEC.5. Amended by P.L.257-2017, SEC.6.