(b) The term does not include the following:(1) The carrying or transportation of passengers or guests without charge.(2) The leasing or rental of a watercraft to a lessee to be operated by the lessee as the lessee's own for an hour, a day, a week, or other fixed period.[Pre-1995 Recodification Citation: 14-1-1-1 part.]As added by P.L.1-1995, SEC.1.
Indiana Legal Code