Indiana Code
Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax
6-6-9.7-5. "Retail Merchant" Defined

Sec. 5. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.
As added by P.L.256-1997(ss), SEC.1.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 6. Motor Fuel and Vehicle Excise Taxes

Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax

6-6-9.7-1. "Department" Defined

6-6-9.7-2. "Gross Retail Income" Defined

6-6-9.7-3. "Passenger Motor Vehicle" Defined

6-6-9.7-4. "Person" Defined

6-6-9.7-5. "Retail Merchant" Defined

6-6-9.7-6. "Truck" Defined

6-6-9.7-7. Imposition of Tax; Amount; Notice to Department of State Revenue; Effective Dates

6-6-9.7-8. Exemptions

6-6-9.7-9. Liability for Tax

6-6-9.7-10. Manner of Imposition, Payment, and Collection; Filing of Returns

6-6-9.7-11. Auto Rental Excise Tax Account; Distributions

6-6-9.7-12. Expiration