Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 9. Auto Rental Excise Tax

6-6-9-1. "Department" Defined - Sec. 1. As used in this chapter, "department" refers to...

6-6-9-2. "Gross Retail Income" Defined - Sec. 2. As used in this chapter, "gross retail income"...

6-6-9-3. "Passenger Motor Vehicle" Defined - Sec. 3. As used in this chapter, "passenger motor vehicle"...

6-6-9-4. "Person" Defined - Sec. 4. As used in this chapter, "person" has the...

6-6-9-5. "Retail Merchant" Defined - Sec. 5. As used in this chapter, "retail merchant" has...

6-6-9-6. "Truck" Defined - Sec. 6. As used in this chapter, "truck" has the...

6-6-9-7. Imposition of Tax; Amount - Sec. 7. (a) An excise tax, known as the auto...

6-6-9-8. Exemption of Certain Trucks and Peer to Peer Vehicle Sharing - Sec. 8. (a) The rental of a truck is exempt...

6-6-9-9. Liability for Tax - Sec. 9. The person who rents a passenger motor vehicle...

6-6-9-10. Manner of Imposition, Payment, and Collection; Filing of Returns - Sec. 10. (a) Except as otherwise provided in this section,...

6-6-9-11. Revenues; Deposit; Auto Rental Excise Tax Account; Distribution of Funds to County Treasurers; Distribution Among Taxing Units of Counties; Warrants - Sec. 11. (a) All revenues collected from the auto rental...