FOR IMMEDIATE RELEASE

March 30, 2023

Many businesses use vehicles for business use each day, whether an employee is traveling between appointments or driving a semi-trailer is used to haul goods between locations. This is an important factor in conducting business.

In 1999, a commercial vehicle excise tax (“CVET”) was established. Commercial vehicles subject to the excise tax are no longer subject to personal property taxation in accordance with Indiana Code 6-6-5.5. Owners of these vehicles and trailers now pay an excise tax in lieu of property tax. 

The question of how vehicles are taxed comes up every year. The key factor for this determination is whether the vehicle is subject to registration under Ind. Code  9-18.1 for use on a public highway. The CVET will be paid at the time the vehicles are registered. The tax will be administered by the Department of Revenue and Bureau of Motor Vehicles. One example of a vehicle that is not subject to CVET would be a school bus owned by a private individual who contracts services to the school corporation. That vehicle is assessed as personal property.

It is also important to understand that nonautomotive equipment attached to a vehicle subject to excise tax is assessed as personal property and it not covered by the excise taxes paid on the vehicle. Examples of this type of equipment would include generator & welder, well drilling equipment, cranes & bucket truck equipment, and tank & pumping equipment.

If you are unsure of the status of a vehicle, please contact your local assessing official for clarification. Their contact information can be found here.

What is PPOP-IN?

Taxpayers and their authorized agents now have the option to file their personal property Forms 102, 103-Short, 103-Long, 103-N, 103-O, 104, and 106 online in the new PPOP-IN. Taxpayers also can upload additional personal property forms and any necessary supporting documentation. Taxpayers have until Monday, May 15, 2023, to file their business personal property filings either online at https://ppopin.in.gov or by the traditional paper forms.

I need help.  Who can I call?

Taxpayers may hire a tax professional such as a CPA to assist them with their filing. You may also contact your township or county assessor with questions. Their contact information can be found here.

PPOP-IN Status Updates

The Department will be sending out regular communications to various stakeholders over the next several months. We want you to stay informed of all the changes. If you received this email, you are all set. If you received this message from another individual, please register your email address.