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DIGEST OF HB1073 (Updated January 26, 2006 6:29 pm - DI 84)
Tax on recreational vehicles and cargo trailers. Eliminates the requirements: (1) that a retail merchant collect sales tax on the retail sale of a cargo trailer or recreational vehicle to a nonresident purchaser in an amount equal to the difference between the Indiana sales tax rate and the sales tax rate in the state where the purchaser resides; and (2) that a nonresident purchaser submit proof of registration in another state to the retail merchant within 60 days of the sale.
