Section 6-6-15-4 - Exemptions(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:(1) The rentee is: (A) the United States government;(C) a political subdivision (as defined in IC 36-1-2-13); or(D) an agency or instrumentality of an entity described in clauses (A) through (C).(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.(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.(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.Amended by P.L. 234-2019,SEC. 27, eff. 7/1/2019.Added by P.L. 188-2018,SEC. 3, eff. 1/1/2019.