Sec. 1. This chapter applies only after December 31, 2018, to the rental of taxable heavy rental equipment.
As added by P.L.188-2018, SEC.3.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 15. Heavy Equipment Rental Excise Tax
6-6-15-3. Imposition of the Heavy Equipment Rental Excise Tax; Rate of Tax; Collection
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 Apportionment of the Tax