(1) A purchaser 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 sailboards.

(2) The following rental vehicle sales are exempt from the rental vehicle sales and use tax:

(a) a vehicle that 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.

(b) when 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.

(c) when an enrolled member of a federally recognized Indian tribe rents a vehicle within the exterior boundaries of the enrolled member's Indian reservation. The seller must record the individual's enrollment number on the record.

(d) when a foreign diplomat, entitled under international law or a bilateral treaty presents to the seller a tax-exempt card issued by the U.S. State Department as follows:

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

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