How is a recreational vehicle or a cargo trailer defined, for purposes of this exemption from sales tax?
The definitions of a recreational vehicle or a cargo trailer that must be met to utilize an exemption from sales tax is defined under Indiana Code 6-2.5-5-39(a) and (b). According to this code: • A cargo trailer is defined as a vehicle: (1) without motive power; (2) designed for carrying property; (3) designed for being drawn by a motor vehicle; and (4) having a gross vehicle weight rating of at least 2,200 pounds. • A recreational vehicle (RV) is defined as a vehicle with or without motive power equipped exclusively for living quarters for persons traveling upon the highways. The term includes a travel trailer, a motor home, a truck camper with a floor and facilities enabling it to be used as a dwelling and a fifth-wheel trailer. I am a RV and/or cargo trailer dealer. I have a customer who is a nonresident of Indiana. Must I collect the Indiana 7 percent sales tax if the nonresident is going to immediately take the purchase back to his home state to be registered and titled? Yes, nonr
Indiana Code 6-2.5-5-39(a) & (b) contain the definitions of an RV or a Cargo Trailer that must be met in order to utilize this exemption. The definitions are copied below. A Cargo Trailer is defined by I.C.6-2.5-5-39(a) as: (a) As used in this section, “cargo trailer” means a vehicle: without motive power; designed for carrying property; designed for being drawn by a motor vehicle; and having a gross vehicle weight rating of at least two thousand- two hundred (2,200) pounds. A Recreational Vehicle (RV) is defined by I.C.6-2.5-5-39(b) as: (b) As used in this section, “recreational vehicle” means a vehicle with or without motive power equipped exclusively for living quarters for persons traveling upon the highways. The term includes a travel trailer, a motor home, a truck camper with a floor and facilities enabling it to be used as a dwelling, and a fifth wheel trailer. I am a resident of a state that does not have a sales tax. Do I still have to pay the Indiana sales tax? Your dealer wi
