Ind. Code § 6-6-15-5

Current through P.L. 171-2024

Section 6-6-15-5 - Liability for tax; collection

A person that rents heavy rental equipment is liable for the heavy equipment rental excise tax on the transaction. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the transaction. The retail merchant shall collect the tax as an agent for the state.

IC 6-6-15-5

Added by P.L. 188-2018,SEC. 3, eff. 1/1/2019.