Sec. 7. (a) An excise tax, known as the auto rental excise tax, is imposed upon the rental of passenger motor vehicles and trucks in Indiana for periods of less than thirty (30) days.
(b) The auto rental excise tax imposed upon the rental of a passenger motor vehicle or truck equals four percent (4%) of the gross retail income received by the retail merchant for the rental.
As added by P.L.19-1986, SEC.18.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 9. Auto Rental Excise Tax
6-6-9-2. "Gross Retail Income" Defined
6-6-9-3. "Passenger Motor Vehicle" Defined
6-6-9-5. "Retail Merchant" Defined
6-6-9-7. Imposition of Tax; Amount
6-6-9-8. Exemption of Certain Trucks and Peer to Peer Vehicle Sharing
6-6-9-10. Manner of Imposition, Payment, and Collection; Filing of Returns