{"data":{"id":"us-in/ic-6-6-15-4","jurisdiction":"us-in","citation":"IC 6-6-15-4","heading":"Exemptions","body":"Sec. 4. (a) A transaction involving the rental of heavy rental equipment is exempt from the tax imposed by this chapter if any of the following apply:\n(1) The rentee is:\n(A) the United States government;\n(B) the state;\n(C) a political subdivision (as defined in IC 36-1-2-13); or\n(D) an agency or instrumentality of an entity described in clauses (A) through (C).\n(2) The transaction is a subrent of the heavy rental equipment from a rentee to another person, and the rentee was liable for the tax imposed under this chapter.\n(3) The heavy rental equipment is rented for mining purposes or would be eligible for a property tax abatement deduction under IC 6-1.1-12.1 during the calendar year if the rentee was considered the owner of the equipment for income tax purposes or property tax purposes.\n(b) A rentee asserting an exemption under subsection (a) shall complete the form prescribed by the department and the retail merchant may rely on the completed form.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 15. Heavy Equipment Rental Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-15-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"8e5c5bd857ffd9b7a48ad7569f3ae7ee1167a720bc10fb7e1314e2e2c5a6a3a1","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-15-3","next":"us-in/ic-6-6-15-5"},"notice":"GroundRules: Original legal text. Not legal advice."}