Indiana Code — Title 6 (Taxation)
IC 6-6-16-4
Shared vehicle driver liable for tax
Official textiga.in.govlast amended
Sec. 4. The shared vehicle driver who shares a passenger motor vehicle or truck is liable for the vehicle sharing excise tax. The shared vehicle driver shall pay the tax:
# (1)
to the peer to peer vehicle sharing program if shared through a peer to peer vehicle sharing program; or
# (2)
to the vehicle owner if not shared through a peer to peer vehicle sharing program;
as a separate amount added to the consideration for the sharing. The peer to peer vehicle sharing program or vehicle owner shall collect the tax as an agent for the state.
As added by P.L.108-2019, SEC.128.
Amendment history
As added by P.L.108-2019, SEC.128.
Source: view the official text
Nearby sections (25 sections)
- 6-6-14-8 · Affixing an alternative fuel decal; replacement
- 6-6-14-9 · Alternative fuel decal; use of alternative fuels
- 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
- 6-6-16-1 · Definitions
- 6-6-16-2 · Imposition of tax; tax rate
- 6-6-16-3 · Exemptions
- 6-6-16-4 · Shared vehicle driver liable for tax
- 6-6-16-5 · Manner of imposition; payment; collection; filing of return
- 6-6-16-6 · Distributions; apportionment among taxing districts in the
- 6-7-1-0.3 · Use of revenue stamps paid for before July 1, 2002, after…
- 6-7-1-0.4 · Use of revenue stamps; conditions
- 6-7-1-1 · Purpose; liability for tax; separation of price and tax
- 6-7-1-2 · "Cigarette"
- 6-7-1-3 · "Individual package"
- 6-7-1-4 · "Person" or "company"
- 6-7-1-5 · "Department"
- 6-7-1-6 · "Distributor"
- 6-7-1-7 · "Retailer"
- 6-7-1-8 · "Consumption", "consumer", and "consume"