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Indiana Code — Title 6 (Taxation)

IC 6-6-15-3

Imposition of the heavy equipment rental excise tax; rate of

Official textiga.in.govlast amended

tax; collection
Sec. 3.

# (a)

An excise tax, known as the heavy equipment rental excise tax, is imposed upon the rental of heavy rental equipment from a retail merchant in Indiana and received from the retail merchant in Indiana. Equipment rented from a location outside Indiana is exempt from the excise tax.

# (b)

The heavy equipment rental excise tax imposed under this chapter is two and twenty-five hundredths percent (2.25%) of the gross retail income received by the retail merchant for the rental.

# (c)

A retail merchant subject to the heavy equipment rental excise tax is required to collect and remit the excise tax on all rentals of tangible personal property.
As added by P.L.188-2018, SEC.3. Amended by P.L.234-2019, SEC.26; P.L.156-2020,
SEC.28.

Amendment history

As added by P.L.188-2018, SEC.3. Amended by P.L.234-2019, SEC.26; P.L.156-2020, SEC.28.

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