Sec. 5. (a) Except as otherwise provided in this section, the vehicle sharing excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.

     (b) Each retail merchant filing a return for the vehicle sharing excise tax shall indicate in the return the amount of vehicle sharing excise taxes collected for each county in which one (1) or more shared vehicles are registered for purposes of IC 6-6-5, and the amount collected for vehicles registered outside Indiana but subject to the vehicle sharing excise tax.

     (c) The return to be filed for the payment of the vehicle sharing excise tax may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, in a manner prescribed by the department.

As added by P.L.108-2019, SEC.128.