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Senate Bill 0106


 

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Senate Bill 0106

ARCHIVE (2006)

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DIGEST OF SB 106 (Updated March 13, 2006 8:44 pm - DI 92)

Sales tax on recreational vehicles and cargo trailers. Provides that a cargo trailer or recreational vehicle (RV) purchased by a resident of another state or country is exempt from Indiana sales tax if it is to be registered in a state or country that provides a sales tax exemption for cargo trailers or RVs purchased by Indiana residents for registration in Indiana. Provides that a cargo trailer or RV purchased by a nonresident is subject to Indiana sales tax if it is to be registered in a state or country that does not provide a sales tax exemption for cargo trailers or RVs purchased by Indiana residents for registration in Indiana. Deletes the requirement that a nonresident purchaser provide, and the seller keep on file, a copy of the purchaser's registration or title from outside Indiana. Specifies that the form for the affidavit submitted by the purchaser must include an affirmation by the purchaser under the penalties for perjury that the information contained in the affidavit is true.
    Current Status:
     Law Enacted
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