(1) A user is not required to pay the rental vehicle sales and use tax on the rental of farm vehicles, machinery, equipment, travel trailers, motor homes, airplanes, snowmobiles, golf carts, or sail boards.

(2) A user is not required to pay the rental vehicle sales and use tax when the vehicle is rented to the same user for a period of 30 consecutive days or more. Nonconsecutive rental agreements cannot be combined for the purpose of determining the length of the rental period. Intention to rent for a period of 30 or more continuous days is documented by a lease, contract, or historical evidence of continuous rental.

(3) The federal government is not required to pay the rental vehicle sales and use tax if the rental charge is billed directly to the federal government and paid directly by the federal government. A charge that is individually billed and paid by the user who later is reimbursed by the federal government is not exempt from the rental vehicle sales and use tax.

(4) An enrolled member of a federally recognized Indian tribe, who rents a vehicle within the exterior boundaries of the enrolled member's Indian reservation, does not have to pay rental vehicle tax. The seller must record the individual's enrollment number on the record.

(5) A foreign diplomat, entitled under international law or a bilateral treaty, does not have to pay the rental vehicle tax upon showing of a tax-exempt card issued by the U.S. State Department as follows:

(a) a blue stripe at the bottom indicates the bearer is entitled to full tax exemption; or

(b) a yellow stripe indicates there is some type of restriction on the full tax exemption, which will be indicated in the yellow stripe area.

(6) The isolated rental of vehicles by a person who is not regularly engaged in the business of renting vehicles is not required to collect the rental vehicle sales and use tax from the user.