Ind. Code § 6-6-9.7-9

Current through P.L. 171-2024

Section 6-6-9.7-9 - Liability for tax

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.

IC 6-6-9.7-9

As added by P.L. 256-1997 (ss), SEC.1.