Exemptions
Sec. 8. (a) The rental of a truck is exempt from the county
supplemental auto rental excise tax if the declared gross weight of
the rented truck exceeds eleven thousand (11,000) pounds.
(b) The rental of a passenger motor vehicle or truck 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 director for a funeral.
(c) The temporary rental of a passenger motor vehicle or truck is
exempt from the county supplemental auto rental excise tax if the
rental is:
(1) made or reimbursed under a contract or agreement between
a provider and person given for consideration over and above
the lease or purchase price of a motor vehicle 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 the 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.256-1997(ss), SEC.1.
Last modified: May 28, 2006