IC 6-6-9-1 "Department" defined
Sec. 1. As used in this chapter, "department" refers to the
department 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 the
meaning set forth in IC 6-2.5-1-5, except that the term does not
include 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 the
meaning 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 forth
in 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 meaning
set 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 forth
in 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, is
imposed upon the rental of passenger motor vehicles and trucks in
Indiana for periods of less than thirty (30) days.
(b) The auto rental excise tax imposed upon the rental of a
passenger motor vehicle or truck equals four percent (4%) of the
gross 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 rental
excise tax if the declared gross weight of the truck being rented
exceeds eleven thousand (11,000) pounds.
(b) The rental of a passenger motor vehicle or truck by a funeral
director licensed under IC 25-15 is exempt from the auto rental
excise tax if the rental is part of the services provided by the director
for 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 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.
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 auto
rental excise tax shall be imposed, paid, and collected in the same
manner that the state gross retail tax is imposed, paid, and collected
under IC 6-2.5.
(b) Each retail merchant filing a return for the auto rental excise
tax shall indicate in the return:
(1) all locations in Indiana where the retail merchant collected
auto rental excise taxes; and
(2) the amount of auto rental excise taxes collected at each
location.
(c) The return to be filed for the payment of the auto rental excise
tax may be either a separate return or may be combined with the
return filed for the payment of the state gross retail tax, as prescribed
by 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 of
funds to county treasurers; distribution among taxing units of
counties; warrants
Sec. 11. (a) All revenues collected from the auto rental excise tax
shall be deposited in a special account of the state general fund
called the auto rental excise tax account.
(b) On or before May 20 and November 20 of each year, all
amounts held in the auto rental excise tax account shall be distributed
to 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 were
initially imposed and collected from within that treasurer's county.
The department shall notify each county auditor of the amount of
taxes to be distributed to the county treasurer. At the same time each
distribution is made to a county treasurer, the department shall
certify to the county auditor each taxing district within the county
where auto rental excise taxes were collected and the amount of the
county distribution that was collected with respect to each taxing
district.
(d) The county treasurer shall deposit auto rental excise tax
collections into a separate account for settlement at the same time as
property taxes are accounted for and settled in June and December
of each year.
(e) The county auditor shall apportion and the county treasurer
shall distribute the auto rental excise taxes among the taxing units of
the county in the same manner that property taxes are apportioned
and distributed with respect to property located in the taxing district
where the auto rental excise tax was initially imposed and collected.
The auto rental excise taxes distributed to a taxing unit shall be
allocated among the taxing unit's funds in the same proportions that
the taxing unit's property tax collections are allocated among those
funds.
(f) Taxing units of a county may request and receive advances of
auto rental excise tax revenues in the manner provided under
IC 5-13-6-3.
(g) All distributions from the auto rental excise tax account shall
be made by warrants issued by the auditor of state to the treasurer of
state 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.
IC 6-6-9-1 "Department" defined
Sec. 1. As used in this chapter, "department" refers to the
department 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 the
meaning set forth in IC 6-2.5-1-5, except that the term does not
include 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 the
meaning 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 forth
in 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 meaning
set 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 forth
in 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, is
imposed upon the rental of passenger motor vehicles and trucks in
Indiana for periods of less than thirty (30) days.
(b) The auto rental excise tax imposed upon the rental of a
passenger motor vehicle or truck equals four percent (4%) of the
gross 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 rental
excise tax if the declared gross weight of the truck being rented
exceeds eleven thousand (11,000) pounds.
(b) The rental of a passenger motor vehicle or truck by a funeral
director licensed under IC 25-15 is exempt from the auto rental
excise tax if the rental is part of the services provided by the director
for 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 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.
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 auto
rental excise tax shall be imposed, paid, and collected in the same
manner that the state gross retail tax is imposed, paid, and collected
under IC 6-2.5.
(b) Each retail merchant filing a return for the auto rental excise
tax shall indicate in the return:
(1) all locations in Indiana where the retail merchant collected
auto rental excise taxes; and
(2) the amount of auto rental excise taxes collected at each
location.
(c) The return to be filed for the payment of the auto rental excise
tax may be either a separate return or may be combined with the
return filed for the payment of the state gross retail tax, as prescribed
by 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 of
funds to county treasurers; distribution among taxing units of
counties; warrants
Sec. 11. (a) All revenues collected from the auto rental excise tax
shall be deposited in a special account of the state general fund
called the auto rental excise tax account.
(b) On or before May 20 and November 20 of each year, all
amounts held in the auto rental excise tax account shall be distributed
to 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 were
initially imposed and collected from within that treasurer's county.
The department shall notify each county auditor of the amount of
taxes to be distributed to the county treasurer. At the same time each
distribution is made to a county treasurer, the department shall
certify to the county auditor each taxing district within the county
where auto rental excise taxes were collected and the amount of the
county distribution that was collected with respect to each taxing
district.
(d) The county treasurer shall deposit auto rental excise tax
collections into a separate account for settlement at the same time as
property taxes are accounted for and settled in June and December
of each year.
(e) The county auditor shall apportion and the county treasurer
shall distribute the auto rental excise taxes among the taxing units of
the county in the same manner that property taxes are apportioned
and distributed with respect to property located in the taxing district
where the auto rental excise tax was initially imposed and collected.
The auto rental excise taxes distributed to a taxing unit shall be
allocated among the taxing unit's funds in the same proportions that
the taxing unit's property tax collections are allocated among those
funds.
(f) Taxing units of a county may request and receive advances of
auto rental excise tax revenues in the manner provided under
IC 5-13-6-3.
(g) All distributions from the auto rental excise tax account shall
be made by warrants issued by the auditor of state to the treasurer of
state 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.
IC 6-6-9-1 "Department" defined
Sec. 1. As used in this chapter, "department" refers to the
department 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 the
meaning set forth in IC 6-2.5-1-5, except that the term does not
include 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 the
meaning 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 forth
in 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 meaning
set 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 forth
in 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, is
imposed upon the rental of passenger motor vehicles and trucks in
Indiana for periods of less than thirty (30) days.
(b) The auto rental excise tax imposed upon the rental of a
passenger motor vehicle or truck equals four percent (4%) of the
gross 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 rental
excise tax if the declared gross weight of the truck being rented
exceeds eleven thousand (11,000) pounds.
(b) The rental of a passenger motor vehicle or truck by a funeral
director licensed under IC 25-15 is exempt from the auto rental
excise tax if the rental is part of the services provided by the director
for 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 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.
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 auto
rental excise tax shall be imposed, paid, and collected in the same
manner that the state gross retail tax is imposed, paid, and collected
under IC 6-2.5.
(b) Each retail merchant filing a return for the auto rental excise
tax shall indicate in the return:
(1) all locations in Indiana where the retail merchant collected
auto rental excise taxes; and
(2) the amount of auto rental excise taxes collected at each
location.
(c) The return to be filed for the payment of the auto rental excise
tax may be either a separate return or may be combined with the
return filed for the payment of the state gross retail tax, as prescribed
by 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 of
funds to county treasurers; distribution among taxing units of
counties; warrants
Sec. 11. (a) All revenues collected from the auto rental excise tax
shall be deposited in a special account of the state general fund
called the auto rental excise tax account.
(b) On or before May 20 and November 20 of each year, all
amounts held in the auto rental excise tax account shall be distributed
to 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 were
initially imposed and collected from within that treasurer's county.
The department shall notify each county auditor of the amount of
taxes to be distributed to the county treasurer. At the same time each
distribution is made to a county treasurer, the department shall
certify to the county auditor each taxing district within the county
where auto rental excise taxes were collected and the amount of the
county distribution that was collected with respect to each taxing
district.
(d) The county treasurer shall deposit auto rental excise tax
collections into a separate account for settlement at the same time as
property taxes are accounted for and settled in June and December
of each year.
(e) The county auditor shall apportion and the county treasurer
shall distribute the auto rental excise taxes among the taxing units of
the county in the same manner that property taxes are apportioned
and distributed with respect to property located in the taxing district
where the auto rental excise tax was initially imposed and collected.
The auto rental excise taxes distributed to a taxing unit shall be
allocated among the taxing unit's funds in the same proportions that
the taxing unit's property tax collections are allocated among those
funds.
(f) Taxing units of a county may request and receive advances of
auto rental excise tax revenues in the manner provided under
IC 5-13-6-3.
(g) All distributions from the auto rental excise tax account shall
be made by warrants issued by the auditor of state to the treasurer of
state 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.
