Ind. Code § 6-6-9-8

Current through P.L. 171-2024
Section 6-6-9-8 - Exemption of certain trucks and peer to peer vehicle sharing
(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.

IC 6-6-9-8

Amended by P.L. 108-2019,SEC. 125, eff. 7/1/2019.
As added by P.L. 19-1986, SEC.18. Amended by P.L. 24-1986, SEC.32.