Ind. Code § 6-6-9.5-9

Current through P.L. 171-2024
Section 6-6-9.5-9 - Liability for tax; collection

A person that rents a passenger motor vehicle is liable for the county supplemental 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 6-6-9.5-9

As added by P.L. 214-2005, SEC.22.