Indiana Code — Title 6 (Taxation)
IC 6-6-9-8
Exemption of certain trucks and peer to peer vehicle sharing
Sec. 8.
# (a)
The rental of a truck is exempt from the auto rental excise tax if the declared gross weight of the truck being rented 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 auto rental excise tax if the rental is part of the services provided by the director for a funeral.
# (c)
The sharing of a passenger motor vehicle or truck through a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) is exempt from the auto rental excise tax.
As added by P.L.19-1986, SEC.18. Amended by P.L.24-1986, SEC.32; P.L.108-2019,
SEC.125.
Amendment history
As added by P.L.19-1986, SEC.18. Amended by P.L.24-1986, SEC.32; P.L.108-2019, SEC.125.
Source: view the official text
Nearby sections (25 sections)
- 6-6-6.5-22 · Equivalence to average property tax rate; effect on
- 6-6-6.5-23 · Reports of airport owners; civil penalty
- 6-6-6.5-24 · Repealed
- 6-6-6.5-25 · Aircraft brought into Indiana; registration without…
- 6-6-6.5-26 · Expired
- 6-6-9-1 · "Department" defined
- 6-6-9-2 · "Gross retail income" defined
- 6-6-9-3 · "Passenger motor vehicle" defined
- 6-6-9-4 · "Person" defined
- 6-6-9-5 · "Retail merchant" defined
- 6-6-9-6 · "Truck" defined
- 6-6-9-7 · Imposition of tax; amount
- 6-6-9-8 · Exemption of certain trucks and peer to peer vehicle sharing
- 6-6-9-9 · Liability for tax
- 6-6-9-10 · Manner of imposition, payment, and collection; filing of
- 6-6-9-11 · Revenues; deposit; auto rental excise tax account;…
- 6-6-9.5-1 · Application of chapter
- 6-6-9.5-2 · "Department"
- 6-6-9.5-3 · "Gross retail income"
- 6-6-9.5-4 · "Passenger motor vehicle"
- 6-6-9.5-5 · "Person"
- 6-6-9.5-6 · "Retail merchant"
- 6-6-9.5-7 · Imposition of tax; ordinance; rate; notices
- 6-6-9.5-8 · Exemptions
- 6-6-9.5-9 · Liability for tax; collection