Indiana Code — Title 6 (Taxation)

IC 6-6-9.5-8

Exemptions

Official textiga.in.govlast amended 200510 subsections

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.

Amendment history

As added by P.L.214-2005, SEC.22.

Source: view the official text

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