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Indiana · Snapshot 2026

IC 6-6-9-9: Liability for tax

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES
  3. Chapter 9. Auto Rental Excise Tax

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.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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