CHAPTER 9. AUTO RENTAL EXCISE TAX
IC 6-6-9
Chapter 9. Auto Rental Excise Tax
IC 6-6-9-1
"Department" defined
Sec. 1. As used in this chapter, "department" refers to thedepartment of state revenue.
As added by P.L.19-1986, SEC.18.
IC 6-6-9-2
"Gross retail income" defined
Sec. 2. As used in this chapter, "gross retail income" has themeaning set forth in IC 6-2.5-1-5, except that the term does notinclude taxes imposed under IC 6-2.5.
As added by P.L.19-1986, SEC.18.
IC 6-6-9-3
"Passenger motor vehicle" defined
Sec. 3. As used in this chapter, "passenger motor vehicle" has themeaning set forth in IC 9-13-2-123.
As added by P.L.19-1986, SEC.18. Amended by P.L.2-1991, SEC.47;P.L.214-2007, SEC.2.
IC 6-6-9-4
"Person" defined
Sec. 4. As used in this chapter, "person" has the meaning set forthin IC 6-2.5-1-3.
As added by P.L.19-1986, SEC.18.
IC 6-6-9-5
"Retail merchant" defined
Sec. 5. As used in this chapter, "retail merchant" has the meaningset forth in IC 6-2.5-1-8.
As added by P.L.19-1986, SEC.18.
IC 6-6-9-6
"Truck" defined
Sec. 6. As used in this chapter, "truck" has the meaning set forthin IC 9-13-2-188(a).
As added by P.L.19-1986, SEC.18. Amended by P.L.2-1991, SEC.48.
IC 6-6-9-7
Imposition of tax; amount
Sec. 7. (a) An excise tax, known as the auto rental excise tax, isimposed upon the rental of passenger motor vehicles and trucks inIndiana for periods of less than thirty (30) days.
(b) The auto rental excise tax imposed upon the rental of apassenger motor vehicle or truck equals four percent (4%) of thegross retail income received by the retail merchant for the rental.
As added by P.L.19-1986, SEC.18.
IC 6-6-9-8
Exemption of certain trucks
Sec. 8. (a) The rental of a truck is exempt from the auto rentalexcise tax if the declared gross weight of the truck being rentedexceeds eleven thousand (11,000) pounds.
(b) The rental of a passenger motor vehicle or truck by a funeraldirector licensed under IC 25-15 is exempt from the auto rentalexcise tax if the rental is part of the services provided by the directorfor a funeral.
As added by P.L.19-1986, SEC.18. Amended by P.L.24-1986,SEC.32.
IC 6-6-9-9
Liability for tax
Sec. 9. The person who rents a passenger motor vehicle or truckis liable for the auto rental excise tax. The person shall pay the tax tothe retail merchant as a separate amount added to the considerationfor the rental. The retail merchant shall collect the tax as an agent forthe state.
As added by P.L.19-1986, SEC.18.
IC 6-6-9-10
Manner of imposition, payment, and collection; filing of returns
Sec. 10. (a) Except as otherwise provided in this section, the autorental excise tax shall be imposed, paid, and collected in the samemanner that the state gross retail tax is imposed, paid, and collectedunder IC 6-2.5.
(b) Each retail merchant filing a return for the auto rental excisetax shall indicate in the return:
(1) all locations in Indiana where the retail merchant collectedauto rental excise taxes; and
(2) the amount of auto rental excise taxes collected at eachlocation.
(c) The return to be filed for the payment of the auto rental excisetax may be either a separate return or may be combined with thereturn filed for the payment of the state gross retail tax, as prescribedby the department of state revenue.
As added by P.L.19-1986, SEC.18.
IC 6-6-9-11
Revenues; deposit; auto rental excise tax account; distribution offunds to county treasurers; distribution among taxing units ofcounties; warrants
Sec. 11. (a) All revenues collected from the auto rental excise taxshall be deposited in a special account of the state general fundcalled the auto rental excise tax account.
(b) On or before May 20 and November 20 of each year, allamounts held in the auto rental excise tax account shall be distributedto the county treasurers of Indiana.
(c) The amount to be distributed to a county treasurer equals that
part of the total auto rental excise taxes being distributed that wereinitially imposed and collected from within that treasurer's county.The department shall notify each county auditor of the amount oftaxes to be distributed to the county treasurer. At the same time eachdistribution is made to a county treasurer, the department shallcertify to the county auditor each taxing district within the countywhere auto rental excise taxes were collected and the amount of thecounty distribution that was collected with respect to each taxingdistrict.
(d) The county treasurer shall deposit auto rental excise taxcollections into a separate account for settlement at the same time asproperty taxes are accounted for and settled in June and Decemberof each year.
(e) The county auditor shall apportion and the county treasurershall distribute the auto rental excise taxes among the taxing units ofthe county in the same manner that property taxes are apportionedand distributed with respect to property located in the taxing districtwhere the auto rental excise tax was initially imposed and collected.The auto rental excise taxes distributed to a taxing unit shall beallocated among the taxing unit's funds in the same proportions thatthe taxing unit's property tax collections are allocated among thosefunds.
(f) Taxing units of a county may request and receive advances ofauto rental excise tax revenues in the manner provided underIC 5-13-6-3.
(g) All distributions from the auto rental excise tax account shallbe made by warrants issued by the auditor of state to the treasurer ofstate ordering those payments to the appropriate county treasurer.
As added by P.L.19-1986, SEC.18. Amended by P.L.19-1987,SEC.19.