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Indiana Code — Title 6 (Taxation)

IC 6-6-9.7-8

Exemptions

Official textiga.in.govlast amended

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.

Amendment history

As added by P.L.256-1997(ss), SEC.1.

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Nearby sections (25 sections)
  1. 6-6-9.5-9 · Liability for tax; collection
  2. 6-6-9.5-10 · Imposition; payment; collection; returns
  3. 6-6-9.5-11 · Distribution
  4. 6-6-9.5-12 · Supplemental auto rental excise tax fund; uses
  5. 6-6-9.5-13 · Expiration
  6. 6-6-9.7-1 · "Department" defined
  7. 6-6-9.7-2 · "Gross retail income" defined
  8. 6-6-9.7-3 · "Passenger motor vehicle" defined
  9. 6-6-9.7-4 · "Person" defined
  10. 6-6-9.7-5 · "Retail merchant" defined
  11. 6-6-9.7-6 · "Truck" defined
  12. 6-6-9.7-7 · Imposition of tax; amount; notice to department of state
  13. 6-6-9.7-8 · Exemptions
  14. 6-6-9.7-9 · Liability for tax
  15. 6-6-9.7-10 · Manner of imposition, payment, and collection; filing of
  16. 6-6-9.7-11 · Auto rental excise tax account; distributions
  17. 6-6-9.7-12 · Expiration
  18. 6-6-11-1 · "Boat" or "Watercraft"
  19. 6-6-11-2 · Repealed
  20. 6-6-11-3 · Repealed
  21. 6-6-11-4 · Repealed
  22. 6-6-11-5 · "Tax situs"
  23. 6-6-11-6 · "Taxing district"
  24. 6-6-11-7 · "Taxing unit"
  25. 6-6-11-8 · Boat registration; boat excise tax
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