Indiana Code — Title 6 (Taxation)
IC 6-6-9-9
Liability for tax
Official textiga.in.govlast amended
Sec. 9. The person who rents a passenger motor vehicle or truck is liable for the auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an agent for the state.
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)
- 6-6-6.5-23 · 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- 6-6-6.5-24 · Repealed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
- 6-6-9.5-9 · Liability for tax; collection
- 6-6-9.5-10 · Imposition; payment; collection; returns