Indiana Code 6-6-9.7-9. Liability for tax
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Terms Used In Indiana Code 6-6-9.7-9
- passenger motor vehicle: has the meaning set forth in IC 9-13-2-123. See Indiana Code 6-6-9.7-3
- person: has the meaning set forth in Indiana Code 6-6-9.7-4
- retail merchant: has the meaning set forth in Indiana Code 6-6-9.7-5
- truck: has the meaning set forth in IC 9-13-2-188(a). See Indiana Code 6-6-9.7-6
Sec. 9. The person that rents a passenger motor vehicle or truck 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.256-1997(ss), SEC.1.