Sec. 14. Unless otherwise exempted during a disaster period, an out-of-state business or an out-of-state employee shall pay transaction taxes and fees, including:

(1) fuel taxes;

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Terms Used In Indiana Code 6-8-13-14

  • disaster period: means the period:

    Indiana Code 6-8-13-3

  • out-of-state business: means an entity that:

    Indiana Code 6-8-13-8

  • out-of-state employee: means an individual who is:

    Indiana Code 6-8-13-9

(2) hotel taxes;

(3) car rental taxes; or

(4) gross retail taxes or use taxes on a purchase of materials or services by the out-of-state business or out-of-state employee for use or consumption during the disaster period, unless the purchase is otherwise exempt during a disaster period.

As added by P.L.293-2013(ts), SEC.26.