6-6-9-9. Liability for tax

IN Code § 6-6-9-9 (2019) (N/A)
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Sec. 9. The person who rents a passenger motor vehicle or truck is liable for the 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.19-1986, SEC.18.