Most counties in the US require rabies vaccines for all dogs, cats and ferrets. A pet without a rabies vaccine that bites a human or another animal can be quarrantined by the county for anywhere from 10 days to 6 months, or even euthanized. By not vaccinating a pet in accordance to local requirements you risk losing your pet.
The American Association of Feline Practicioners (AAFP), an association made up entirely of licensed Veterinarians who specialize in cats recommends following local regulations by vaccinating even indoor cats due to the potential of infection by other animals (including bats which when rabid may enter homes), but also recommends using the 3-year Rabies vaccination in order to minimize the risk of vaccine associated soft-tissue sarcomas.
That being said…I don’t vaccinate my cat. Then again, my cat is 16 years old, has cancer and kidney failure, is not exposed to any potential infection, has never given the indication she may bite someone and never leaves home except to come with me to the clinic where I work for regular health checks.
I recommend all my clients follow their local regulations.