{"data":{"id":"us-in/ic-6-6-16-4","jurisdiction":"us-in","citation":"IC 6-6-16-4","heading":"Shared vehicle driver liable for tax","body":"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:\n(1) to the peer to peer vehicle sharing program if shared through a peer to peer vehicle sharing program; or\n(2) to the vehicle owner if not shared through a peer to peer vehicle sharing program;\nas 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.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 16. Vehicle Sharing Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-16-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"5bd7d350be28bf0fc561fc1e8ea8914fa57606ae6a2d0d5b49255b530a4262ea","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-16-3","next":"us-in/ic-6-6-16-5"},"notice":"GroundRules: Original legal text. Not legal advice."}