IC 6-6-16-4: Shared vehicle driver liable for tax

Sec. 4. The shared vehicle driver who shares a passenger motor vehicle or truck is liable for the vehicle sharing excise tax. The shared vehicle driver shall pay the tax:

(1) to the peer to peer vehicle sharing program if shared through a peer to peer vehicle sharing program; or

(2) to the vehicle owner if not shared through a peer to peer vehicle sharing program;

as a separate amount added to the consideration for the sharing. The peer to peer vehicle sharing program or vehicle owner shall collect the tax as an agent for the state.