Indiana § 6-3-2-3.5 - Exemption; fares for public transportation services
Full text of Indiana Indiana Code § 6-3-2-3.5 — Exemption; fares for public transportation services, with citation guidance and answers to common questions.
§ 6-3-2-3.5. Exemption; fares for public transportation services
Sec. 3.5. (a) For purposes of this section, "public transportation services" means the transportation of individuals for hire.
(b) All fares collected for public transportation services are exempt from the income taxes imposed by this article if the fares are received by a:
(1) public transportation corporation established under IC 36-9-4;
(2) public transit department established by ordinance under IC 36; or
(3) lessee common carrier that provides public transportation services under IC 36.
(c) Fares collected for public transportation services by a private corporation are exempt from income taxes imposed by this article if during the tax year at least eighty percent (80%) of the corporation's total regularly scheduled bus passenger vehicle route miles are within the corporation's designated regional service area. A private corporation's designated regional service area may not be greater than:
(1) the county that the private corporation designates as its principal place of business; and
(2) all counties contiguous to the county designated by the private corporation as its principal place of business.
A private corporation may choose a smaller area as its regional service area.
Formerly: Acts 1975, P.L.58, SEC.3. As amended by P.L.19-1986, SEC.14; P.L.192-2002(ss), SEC.76.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-3-2-3.5
What does Indiana Code § 6-3-2-3.5 cover?
Section 6-3-2-3.5 ("Exemption; fares for public transportation services") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-3-2-3.5?
A common citation format is "Indiana Code § 6-3-2-3.5" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-3-2-3.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.