Indiana Code
Chapter 16. Vehicle Sharing Excise Tax
6-6-16-4. Shared Vehicle Driver Liable for Tax

Sec. 4. The shared vehicle driver who shares a passenger motor vehicle or truck is liable for the vehicle sharing excise tax. The shared vehicle driver shall pay the tax:
(1) to the peer to peer vehicle sharing program if shared through a peer to peer vehicle sharing program; or
(2) to the vehicle owner if not shared through a peer to peer vehicle sharing program;
as a separate amount added to the consideration for the sharing. The peer to peer vehicle sharing program or vehicle owner shall collect the tax as an agent for the state.
As added by P.L.108-2019, SEC.128.

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