Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 15. Heavy Equipment Rental Excise Tax

6-6-15-1. Applicability - Sec. 1. This chapter applies only after December 31, 2018,...

6-6-15-2. Definitions - Sec. 2. The following definitions apply throughout this chapter: (1)...

6-6-15-3. Imposition of the Heavy Equipment Rental Excise Tax; Rate of Tax; Collection - Sec. 3. (a) An excise tax, known as the heavy...

6-6-15-4. Exemptions - Sec. 4. (a) A transaction involving the rental of heavy...

6-6-15-5. Liability for Tax; Collection - Sec. 5. A person that rents heavy rental equipment is...

6-6-15-6. Payment and Sourcing of the Tax; Credit for Misclassification - Sec. 6. (a) Subject to subsection (b), a retail merchant...

6-6-15-7. Heavy Equipment Rental Excise Tax Account; Distributions and Apportionment of the Tax - Sec. 7. (a) All revenues collected from the heavy equipment...