B. A vehicle that is operated by the owner as a lessee of another owner who, in the license year, has proportionally registered the vehicle in this state is not considered an addition to the lessee's fleet if the lessor establishes to the satisfaction of the director both of the following:

1. 1. That the owner maintains and will submit complete annual mileage data for each vehicle for all states, including, by individual states, all miles operated in service by the lessor and the lessee of the lessor.
2. 2. That the vehicle or its replacement will be included in the lessor's proportional registration application in this state in the normal course of operations for the succeeding license year.