Ind. Code § 36-1-24-20

Current through P.L. 171-2024

Section 36-1-24-20 - Notice of potential tax liability

This section is intended as notice to an owner as defined in section 2 of this chapter. An owner of short term rental property who makes a short term rental in which payments for the room, lodging, or other accommodation are not made through a marketplace facilitator (as defined by IC 6-2.5-1-21.9) may be liable for collecting and remitting the following taxes on consideration received by the owner for the short term rental:

(1) State gross retail tax imposed under IC 6-2.5-4-4.

(2) Innkeeper's tax imposed under IC 6-9.

IC 36-1-24-20

Added by P.L. 108-2019,SEC. 245, eff. 7/1/2019.