Indiana Code 6-2.5-5-15.5. Motor vehicles; intrafamilial title transfers
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Sec. 15.5. A transaction involving a motor vehicle is exempt from the state gross retail tax, if:
(2) the individual being added or deleted is the spouse, child, grandparent, parent, or sibling of an owner.
(1) the transaction consists of changing the motor vehicle title to add or delete an individual; and
As added by P.L.73-1993, SEC.1.