The following definitions apply throughout this chapter:

1. (1) "Department" refers to the department of state revenue.
2. (2) "Gross retail income" has the meaning set forth in IC 6-2.5-1-5 .
3. (3) "Passenger motor vehicle" has the meaning set forth in IC 9-13-2-123 .
4. (4) "Peer to peer vehicle sharing program" has the meaning set forth in IC 24-4-9.2-4 .
5. (5) "Person" has the meaning set forth in IC 6-2.5-1-3 .

6. (6) "Retail merchant" has the meaning set forth in IC 6-2.5-1-8 and, for purposes of this chapter, is limited to:

   1. (A) the peer to peer vehicle sharing program when a vehicle is shared through a peer to peer vehicle sharing program; or
   2. (B) the vehicle owner when a vehicle is not shared through a peer to peer vehicle sharing program;
7. (7) "Shared vehicle driver" has the meaning set forth in IC 24-4-9.2-7 .
8. (8) "Shared vehicle owner" has the meaning set forth in IC 24-4-9.2-8 .
9. (9) "Truck" has the meaning set forth in IC 9-13-2-188 (a).
10. (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.

As added by P.L.108-2019, SEC.128.