Sec. 1. 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.
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