{"data":{"id":"us-in/ic-6-6-9.5-9","jurisdiction":"us-in","citation":"IC 6-6-9.5-9","heading":"Liability for tax; collection","body":"Sec. 9. A person that rents a passenger motor vehicle is liable for the county supplemental 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 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-9.5-9","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"cdc3a0e9899a41aed1d85a90030f2514a37f305e7ccd6e5c3af7cff83fafd9d6","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-9.5-8","next":"us-in/ic-6-6-9.5-10"},"notice":"GroundRules: Original legal text. Not legal advice."}