6-8-13-14. Requirement to pay transaction fees and taxes

IN Code § 6-8-13-14 (2019) (N/A)
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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:

(1) fuel taxes;

(2) hotel taxes;

(3) car rental taxes; or

(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.

As added by P.L.293-2013(ts), SEC.26.