Indiana § 6-6-9.7-8 Exemptions

Indiana Statutes

§ 6-6-9.7-8 — Exemptions

Indiana § 6-6-9.7-8

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 9.7Marion County Supplemental Auto Rental Excise Tax

This text of Indiana § 6-6-9.7-8 (Exemptions) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-6-9.7-8 (2026).

Text

(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

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(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.