Indiana Code — Title 6 (Taxation)
IC 6-8-13-14
Requirement to pay transaction fees and taxes
Official textiga.in.govlast amended
Sec. 14. Unless otherwise exempted during a disaster period, an out-of-state business or an out-of-state employee shall pay transaction taxes and fees, including:
# (1)
fuel taxes;
# (2)
hotel taxes;
# (3)
car rental taxes; or
# (4)
gross retail taxes or use taxes on a purchase of materials or services by the out-of-state business or out-of-state employee for use or consumption during the disaster period, unless the purchase is otherwise exempt during a disaster period.
As added by P.L.293-2013(ts), SEC.26.
Amendment history
As added by P.L.293-2013(ts), SEC.26.
Source: view the official text
Nearby sections (25 sections)
- 6-8-13-3 · "Disaster period"
- 6-8-13-4 · "Disaster emergency related work"
- 6-8-13-5 · "Registered business"
- 6-8-13-6 · "Entity"
- 6-8-13-7 · "Infrastructure"
- 6-8-13-7.5 · "Mutual assistance agreement"
- 6-8-13-8 · "Out-of-state business"
- 6-8-13-9 · "Out-of-state employee"
- 6-8-13-10 · Submission of information by out-of-state businesses
- 6-8-13-11 · Exemptions
- 6-8-13-12 · Presence of out-of-state employees; bearing on residency
- 6-8-13-13 · Out-of-state employees; licensing and registration exemption
- 6-8-13-14 · Requirement to pay transaction fees and taxes
- 6-8-14-1 · Application of chapter
- 6-8-14-2 · "Qualified motorsports facility"
- 6-8-14-3 · "Race day"
- 6-8-14-4 · Admissions fee imposed; amount
- 6-8-14-5 · Liability for admissions fee
- 6-8-14-6 · Collection of admissions fee
- 6-8-14-7 · Remitting of admissions fees; filing of returns
- 6-8-14-8 · Deposit of admissions fees into state general fund
- 6-8-14-9 · Expiration of admissions fee
- 6-8-15-1 · "Commissioner"
- 6-8-15-2 · "Department"
- 6-8-15-3 · "Nonprofit agricultural organization"