Vehicle Lease Transactions

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Gross Retail and Use Taxes
  5. Exempt Transactions of Retail Merchant
  6. Vehicle Lease Transactions

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Sec. 38.2. The value of an owned vehicle is exempt from the Indiana gross retail tax in a vehicle lease transaction if the owned vehicle is exchanged for a like kind vehicle.

As added by P.L.253-1997(ss), SEC.38.


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