Sec. 5. A person that rents heavy rental equipment is liable for the heavy equipment rental excise tax on the transaction. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the transaction. The retail merchant shall collect the tax as an agent for the state.
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