36-1-24-20. Notice of potential tax liability

IN Code § 36-1-24-20 (2019) (N/A)
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Sec. 20. This section is intended as notice to an owner as defined in section 2 of this chapter. An owner of short term rental property who makes a short term rental in which payments for the room, lodging, or other accommodation are not made through a marketplace facilitator (as defined by IC 6-2.5-1-21.9) may be liable for collecting and remitting the following taxes on consideration received by the owner for the short term rental:

(1) State gross retail tax imposed under IC 6-2.5-4-4.

(2) Innkeeper's tax imposed under IC 6-9.

As added by P.L.108-2019, SEC.245.