6-6-15-5. Liability for tax; collection

IN Code § 6-6-15-5 (2019) (N/A)
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Sec. 5. A person that rents heavy rental equipment is liable for the heavy equipment rental excise tax on the transaction. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the transaction. The retail merchant shall collect the tax as an agent for the state.

As added by P.L.188-2018, SEC.3.