Sec. 9. The person who rents a passenger motor vehicle or truck is liable for the auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an agent for the state.
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