Exemptions
Sec. 8. (a) The rental of a passenger motor vehicle by a funeral
director licensed under IC 25-15 is exempt from the county
supplemental auto rental excise tax if the rental is part of the services
provided by the funeral director for a funeral.
(b) The temporary rental of a passenger motor vehicle is exempt
from the county supplemental auto rental excise tax if the rental is:
(1) made or reimbursed under a contract or agreement:
(A) between a provider and a person;
(B) given for consideration over and above the lease or
purchase price of a motor vehicle; and
(C) that undertakes to perform or provide repair or
replacement service, or indemnification for that service, for
the operational or structural failure of a motor vehicle due to
a defect in materials or skill of work or normal wear and
tear;
(2) made or reimbursed under a contract for mechanical
breakdown insurance;
(3) made or reimbursed under a contract for automobile
collision insurance or automobile comprehensive insurance that
covers the temporary lease of a vehicle to a person after the
person's vehicle is damaged or destroyed in a collision; or
(4) otherwise provided to a person as a replacement vehicle:
(A) while the person's vehicle is repaired or serviced due to
a defect in materials or skill of work, normal wear and tear,
or other damage; or
(B) until the person permanently replaces a vehicle that has
been destroyed.
As added by P.L.214-2005, SEC.22.
Last modified: May 28, 2006