IFTA Vehicle Exemptions

Exemptions





Jurisdiction:      Indiana                                                                                                                                         Year of Report:    2017

Vehicle Exemptions:  Yes
Comments:
Govt. Owned Vehicles:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments:
Policitical Subdivisions:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments:
School Buses:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments:
Buses:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: INDIANA considers charter, intercity, and municipally plated buses as non taxable. This exemption applies regardless of the jurisdiction in which the vehicle is plated. If the vehicle operates in other jurisdictions that do not exempt them, the licensee must obtain an IFTA license from their base jurisdiction (if the licensee is based in INDIANA, we would issue the IFTA license),& file the return each quarter. For INDIANA, the licensee must list their total IFTA miles for the quarter, but all other entries (including taxable miles & tax paid fuel) would be "0". No credit is given for INDIANA fuel purchased for an exempt vehicle. Other jurisdictions would be filed based on their requirements. If the licensee only operates in INDIANA & other jurisdictions that also exempt them, INDIANA does not require the licensee to obtain an IFTA license. If the licensee is based in INDIANA & another jurisdiction that exempts them still requires them to obtain an IFTA license, INDIANA will issue that license.
Special Mobile Equipment:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments:
Farm Plated Vehicles:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: INDIANA considers farm plated vehicles non taxable as long as they are operating as a private carrier under the conditions of that plate. This exemption applies regardless of the jurisdiction in which the vehicle is plated. If the vehicle operates in other jurisdictions that do not exempt them, the licensee must obtain an IFTA license from their base jurisdiction (if the licensee is based in INDIANA, we would issue the IFTA license),& file the return each quarter. For INDIANA, the licensee must list their total IFTA miles for the quarter, but all other entries (including taxable miles & tax paid fuel) would be "0". No credit is given for fuel purchased for an exempt vehicle. If the licensee only operates in INDIANA & other jurisdictions that also exempt them, INDIANA does not require the licensee to obtain an IFTA license. If the licensee is based in INDIANA & another jurisdiction that exempts them still requires them to obtain an IFTA license, INDIANA will issue that license.
Temporary Permit Vehicles:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Recreational Vehicles:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments:
Dealer Registration Plates:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments:
Non Highway Vehicles:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments:
Tow Trucks:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Other:  No
     Effective Date:(mm/dd/yyyy):  
Comments: