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 Indiana Administrative Code (Last Updated: December 20, 2016)
 Title 45. DEPARTMENT OF STATE REVENUE
 Article 45IAC10. SPECIAL FUEL TAX
 Rule 45IAC10-1. Definitions

  Section 45IAC10-1-6. "Motor vehicle" defined  

Latest version.

  •    (a) "Motor vehicle" means a vehicle that is propelled by an internal combustion engine or motor and is designed for highway use.

      (b) Vehicles "designed for highway use" are vehicles primarily adapted for and engaged in highway transportation. All vehicles plated for general highway transportation or capable of being plated pursuant to Indiana law are presumed to be primarily adapted for and engaged in highway transportation.

      (c) The term "motor vehicle" does not include vehicles not required to be registered under IC 9-18, including the following vehicles when used entirely on private roadways:

    (1) Road construction or maintenance machinery.

    (2) Vehicles not capable of being plated pursuant to Indiana law.

    (3) A well-boring or well-drilling apparatus, ditch-digging apparatus, or other similar equipment that is occasionally operated or moved over public highways.

    (4) Vehicles that operate exclusively on rails.

    (5) Vehicles designed and operated primarily as farm implements for drawing farm machinery.

    (6) Tractors, plows, mowing machines, harvesters, Big A's, and other agricultural implements, including farm machinery when mounted and transported upon a trailer, when operated on a farm or when traveling upon public highways from one (1) field to another, or to or from places of repair, or supply.

    (7) Vehicles exclusively operated on private property and not engaged in highway transportation.

      (d) The term "motor vehicle" includes vehicles with a common fuel reservoir for both locomotion along the highway and the operation of equipment with another commercial purpose. For purposes of IC 6-6-2.5, "commercial purpose":

    (1) means the exchange of goods and services in contemplation of profit; and

    (2) includes nonproprietary functions of governmental agencies and not-for-profit organizations.

    (Department of State Revenue; Reg 6-6-2.1-103(e)(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 291; filed Apr 30, 1986, 3:34 p.m.: 9 IR 2178; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)