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Auto Rental Excise Tax

  1. Law
  2. Indiana Code
  3. Taxation
  4. Motor Fuel and Vehicle Excise Taxes
  5. Auto Rental Excise Tax

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Section
6-6-9-1

"Department" Defined

Section
6-6-9-2

"Gross Retail Income" Defined

Section
6-6-9-3

"Passenger Motor Vehicle" Defined

Section
6-6-9-4

"Person" Defined

Section
6-6-9-5

"Retail Merchant" Defined

Section
6-6-9-6

"Truck" Defined

Section
6-6-9-7

Imposition of Tax; Amount

Section
6-6-9-8

Exemption of Certain Trucks and Peer to Peer Vehicle Sharing

Section
6-6-9-9

Liability for Tax

Section
6-6-9-10

Manner of Imposition, Payment, and Collection; Filing of Returns

Section
6-6-9-11

Revenues; Deposit; Auto Rental Excise Tax Account; Distribution of Funds to County Treasurers; Distribution Among Taxing Units of Counties; Warrants

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