6-6-9.5-9. Liability for tax; collection

IN Code § 6-6-9.5-9 (2019) (N/A)
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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.

As added by P.L.214-2005, SEC.22.