Section 6-6-9.5-8 - Exemptions(a) The rental of a passenger motor vehicle 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 funeral director for a funeral.(b) The temporary rental of a passenger motor vehicle is exempt from the county supplemental auto rental excise tax if the rental is:(1) made or reimbursed under a contract or agreement:(A) between a provider and a person;(B) given for consideration over and above the lease or purchase price of a motor vehicle; and(C) 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;(2) made or reimbursed under a contract for mechanical breakdown insurance;(3) made or reimbursed under a contract for automobile collision insurance or automobile comprehensive insurance that covers the temporary lease of a vehicle to a person after the person's vehicle is damaged or destroyed in a collision; or(4) otherwise provided to a person as a replacement vehicle:(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(B) until the person permanently replaces a vehicle that has been destroyed.As added by P.L. 214-2005, SEC.22.