1-9.(2) After December 31, 2023, trailers with a declared gross vehicle weight of three thousand (3,000) pounds or less that are registered or renewed under IC 9-18.1-5-13 are not subject to:(A) the tax imposed under this chapter; and(B) the tax imposed under a local ordinance adopted under IC 6-3.5-4 (county vehicle excise tax) or IC 6-3.5-10 (municipal vehicle excise tax).(3) After June 30, 2017, vehicles owned or otherwise held as inventory by a person licensed under IC 9-32.As added by P.L.256-2017, SEC.20. Amended by P.L.236-2023, SEC.88.
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