{"data":{"id":"us-in/ic-6-6-9-9","jurisdiction":"us-in","citation":"IC 6-6-9-9","heading":"Liability for tax","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 9. Auto Rental Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-9-9","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"737f37c071cf39bb04f97c95d2f4175b7fd79eb75fee3fafe9b60dab9f6a36fc","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-9-8","next":"us-in/ic-6-6-9-10"},"notice":"GroundRules: Original legal text. Not legal advice."}