{"data":{"id":"us-in/ic-6-8-13-14","jurisdiction":"us-in","citation":"IC 6-8-13-14","heading":"Requirement to pay transaction fees and taxes","body":"Sec. 14. Unless otherwise exempted during a disaster period, an out-of-state business or an out-of-state employee shall pay transaction taxes and fees, including:\n(1) fuel taxes;\n(2) hotel taxes;\n(3) car rental taxes; or\n(4) gross retail taxes or use taxes on a purchase of materials or services by the out-of-state business or out-of-state employee for use or consumption during the disaster period, unless the purchase is otherwise exempt during a disaster period.","path":["TITLE 6. TAXATION","ARTICLE 8. MISCELLANEOUS","Chapter 13. Disaster Recovery Exemptions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8-13-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"93e457a5208fb5499bdb771bdd22bb706cdcb9137b2b826227e2f4df532c8d83","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8-13-13","next":"us-in/ic-6-8-14-1"},"notice":"GroundRules: Original legal text. Not legal advice."}