{"data":{"id":"us-in/ic-6-6-9.7-8","jurisdiction":"us-in","citation":"IC 6-6-9.7-8","heading":"Exemptions","body":"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.\n(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.\n(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:\n(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;\n(2) made or reimbursed under a contract for mechanical breakdown insurance;\n(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\n(4) otherwise provided to a person as a replacement vehicle:\n(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\n(B) until the person permanently replaces a vehicle that has been destroyed.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-9.7-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"365476c4f1660cd813cd5028540ce0dfe4e80bff950c7f562f1a25779bf99c98","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-9.7-7","next":"us-in/ic-6-6-9.7-9"},"notice":"GroundRules: Original legal text. Not legal advice."}