Indiana Code — Title 6 (Taxation)
IC 6-6-9-7
Imposition of tax; amount
Official textiga.in.govlast amended
Sec. 7.
# (a)
An excise tax, known as the auto rental excise tax, is imposed upon the rental of passenger motor vehicles and trucks in Indiana for periods of less than thirty (30) days.
# (b)
The auto rental excise tax imposed upon the rental of a passenger motor vehicle or truck equals four percent (4%) of the gross retail income received by the retail merchant for the rental.
As added by P.L.19-1986, SEC.18.
Amendment history
As added by P.L.19-1986, SEC.18.
Source: view the official text
Nearby sections (25 sections)
- 6-6-6.5-21.5 · Allen County treasurer to distribute funds; report
- 6-6-6.5-22 · Equivalence to average property tax rate; effect on
- 6-6-6.5-23 · Reports of airport owners; civil penalty
- 6-6-6.5-24 · Repealed
- 6-6-6.5-25 · Aircraft brought into Indiana; registration without…
- 6-6-6.5-26 · Expired
- 6-6-9-1 · "Department" defined
- 6-6-9-2 · "Gross retail income" defined
- 6-6-9-3 · "Passenger motor vehicle" defined
- 6-6-9-4 · "Person" defined
- 6-6-9-5 · "Retail merchant" defined
- 6-6-9-6 · "Truck" defined
- 6-6-9-7 · Imposition of tax; amount
- 6-6-9-8 · Exemption of certain trucks and peer to peer vehicle sharing
- 6-6-9-9 · Liability for tax
- 6-6-9-10 · Manner of imposition, payment, and collection; filing of
- 6-6-9-11 · Revenues; deposit; auto rental excise tax account;…
- 6-6-9.5-1 · Application of chapter
- 6-6-9.5-2 · "Department"
- 6-6-9.5-3 · "Gross retail income"
- 6-6-9.5-4 · "Passenger motor vehicle"
- 6-6-9.5-5 · "Person"
- 6-6-9.5-6 · "Retail merchant"
- 6-6-9.5-7 · Imposition of tax; ordinance; rate; notices
- 6-6-9.5-8 · Exemptions