{"data":{"id":"us-in/ic-6-6-15-5","jurisdiction":"us-in","citation":"IC 6-6-15-5","heading":"Liability for tax; collection","body":"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.","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#6-6-15-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"47d43fef7fbd000c87441932b45fb225c178215aceb6a3fd188c3253934a530f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-15-4","next":"us-in/ic-6-6-15-6"},"notice":"GroundRules: Original legal text. Not legal advice."}