Liability for tax; collection

Ind. Code § 6-6-15-5
in effect
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Sec. 5. 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. As added by P.L.188-2018, SEC.3.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026