Indiana Code — Title 6 (Taxation)
IC 6-6-15-5
Liability for tax; collection
Official textiga.in.govlast amended
Sec. 5. A person that rents heavy rental equipment is liable for the heavy equipment rental excise tax on the transaction. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the transaction. The retail merchant shall collect the tax as an agent for the state.
As added by P.L.188-2018, SEC.3.
Amendment history
As added by P.L.188-2018, SEC.3.
Source: view the official text
Nearby sections (25 sections)
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- 6-6-15-1 · Applicability
- 6-6-15-2 · Definitions
- 6-6-15-3 · Imposition of the heavy equipment rental excise tax; rate of
- 6-6-15-4 · Exemptions
- 6-6-15-5 · Liability for tax; collection
- 6-6-15-6 · Payment and sourcing of the tax; credit for misclassification
- 6-6-15-7 · Heavy equipment rental excise tax account; distributions and
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