{"data":{"id":"us-in/ic-6-6-15-3","jurisdiction":"us-in","citation":"IC 6-6-15-3","heading":"Imposition of the heavy equipment rental excise tax; rate of tax; collection","body":"Sec. 3. (a) An excise tax, known as the heavy equipment rental excise tax, is imposed upon the rental of heavy rental equipment from a retail merchant in Indiana and received from the retail merchant in Indiana. Equipment rented from a location outside Indiana is exempt from the excise tax.\n(b) The heavy equipment rental excise tax imposed under this chapter is two and twenty-five hundredths percent (2.25%) of the gross retail income received by the retail merchant for the rental.\n(c) A retail merchant subject to the heavy equipment rental excise tax is required to collect and remit the excise tax on all rentals of tangible personal property.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 15. Heavy Equipment Rental Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-15-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"5b6b1f1031d7fe6482c370361f8d85902bb4918d0e433a72ae9e9e0151469c5b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-15-2","next":"us-in/ic-6-6-15-4"},"notice":"GroundRules: Original legal text. Not legal advice."}