Ind. Code § 6-6-9-9

Current through P.L. 171-2024

Section 6-6-9-9 - Liability for tax

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.

IC 6-6-9-9

As added by P.L. 19-1986, SEC.18.