Sec. 14. Unless otherwise exempted during a disaster period, an out-of-state business or an out-of-state employee shall pay transaction taxes and fees, including:
(1) fuel taxes;
(2) hotel taxes;
(3) car rental taxes; or
(4) gross retail taxes or use taxes on a purchase of materials or services by the out-of-state business or out-of-state employee for use or consumption during the disaster period, unless the purchase is otherwise exempt during a disaster period.
As added by P.L.293-2013(ts), SEC.26.
Structure Indiana Code
Chapter 13. Disaster Recovery Exemptions
6-8-13-2. "Disaster Emergency"
6-8-13-4. "Disaster Emergency Related Work"
6-8-13-5. "Registered Business"
6-8-13-7.5. "Mutual Assistance Agreement"
6-8-13-8. "Out-of-State Business"
6-8-13-9. "Out-of-State Employee"
6-8-13-12. Presence of Out-of-State Employees; Bearing on Residency
6-8-13-13. Out-of-State Employees; Licensing and Registration Exemption