Section 6-6-16-1 - Definitions The following definitions apply throughout this chapter:
(1) "Department" refers to the department of state revenue.(2) "Gross retail income" has the meaning set forth in IC 6-2.5-1-5.(3) "Passenger motor vehicle" has the meaning set forth in IC 9-13-2-123.(4) "Peer to peer vehicle sharing program" has the meaning set forth in IC 24-4-9.2-4.(5) "Person" has the meaning set forth in IC 6-2.5-1-3.(6) "Retail merchant" has the meaning set forth in IC 6-2.5-1-8 and, for purposes of this chapter, is limited to: (A) the peer to peer vehicle sharing program when a vehicle is shared through a peer to peer vehicle sharing program; or(B) the vehicle owner when a vehicle is not shared through a peer to peer vehicle sharing program;(7) "Shared vehicle driver" has the meaning set forth in IC 24-4-9.2-7.(8) "Shared vehicle owner" has the meaning set forth in IC 24-4-9.2-8.(9) "Truck" has the meaning set forth in IC 9-13-2-188(a).(10) "Vehicle owner" means a person who shares a vehicle that is not available for sharing on a peer to peer vehicle sharing program. The term excludes shared vehicle owners.Added by P.L. 108-2019,SEC. 128, eff. 1/1/2020.