Liability for tax; collection

Ind. Code § 6-6-9.5-9
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
Sec. 9. A person that rents a passenger motor vehicle 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.214-2005, SEC.22.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

Starting a business in Indiana? Indiana LLC guide: costs and requirements

Ind. Code § 6-6-9.5-9 — Liability for tax; collection | Indiana Code (Aug. 2026 snapshot) | Corpus