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Ind. Code § 6-6-9-9

Liability for tax

Indiana · Indiana Code Title 6 — Taxation · Status: effective

Taxation
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Ind. Code § 6-6-9-9, Liability for tax, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1614136
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Sec. 9. The person who rents a passenger motor vehicle or truck is liable for the 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.