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.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 9. Auto Rental Excise Tax
6-6-9-2. "Gross Retail Income" Defined
6-6-9-3. "Passenger Motor Vehicle" Defined
6-6-9-5. "Retail Merchant" Defined
6-6-9-7. Imposition of Tax; Amount
6-6-9-8. Exemption of Certain Trucks and Peer to Peer Vehicle Sharing
6-6-9-10. Manner of Imposition, Payment, and Collection; Filing of Returns