Indiana Code 6-6-9.5-9. Liability for tax; collection
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Terms Used In Indiana Code 6-6-9.5-9
- passenger motor vehicle: has the meaning set forth in IC 9-13-2-123. See Indiana Code 6-6-9.5-4
- person: has the meaning set forth in Indiana Code 6-6-9.5-5
- retail merchant: has the meaning set forth in Indiana Code 6-6-9.5-6
Sec. 9. 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.
As added by P.L.214-2005, SEC.22.