(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.As added by P.L.19-1986, SEC.18. Amended by P.L.24-1986, SEC.32; P.L.108-2019, SEC.125.
Indiana Legal Code