45 IAC 13-2-2 Exemptions from motor carrier fuel tax laws

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1-2; IC 36-1-2-13

Sec. 2. The following commercial motor vehicles are exempt from IC 6-6-4.1 only under the following circumstances:

(1) A commercial motor vehicle used in casual bus operations if:

(A) the vehicle is operated by or on behalf of an organization that is exempt under Section 501(c) of the Internal Revenue Code; or

(B) the vehicle is privately owned and is operated for recreational purposes.

(2) A commercial motor vehicle used in charter bus operations if:

(A) the vehicle is not used only in operations covering regularly scheduled routes; or

(B) the vehicle is used in both charter bus operations and in operations covering regularly scheduled routes, only its operations attributable to the regularly scheduled routes are subject to the provisions set forth in IC 6-6-4.1.

(3) Trucks, trailers, or semitrailers and tractors so long as the commercial motor vehicle:

(A) is qualified to be registered and used as a farm truck, farm trailer, or farm semitrailer and tractor;

(B) is registered as such by the Indiana bureau of motor vehicles; and

(C) is not operated, either part time or incidentally, in the conduct of any commercial enterprise or in the transportation of farm products after such commodities have been delivered to the first point of delivery, where the commodities are weighed and title is transferred.

(Department of State Revenue; Reg 6-6-4.1-2(b)(010); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2318; filed Apr 30, 1986, 3:30 p.m.: 9 IR 2192; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)