§ 13-20-13-7 — New replacement tire and new vehicle sales fees

Indiana § 13-20-13-7

• Jurisdiction: Indiana
• Art. 20: SOLID WASTE MANAGEMENT
• Ch. 13: Regulation of Waste Tire Storage Sites; Waste Tire

Text

(a) A fee of twenty-five cents ($0.25) is
imposed on the sale of the following:
(1) Each new tire that is sold at retail.
(2) Each new tire mounted on a new vehicle sold at retail.
(b) The person that sells the new tire or vehicle at retail (including
a retail merchant that meets the economic threshold under IC 6-2.5-2-1(d)) to the ultimate consumer of the tire or vehicle shall
collect the fee imposed by this section.
(c) A person that collects a fee under subsection (b):
(1) shall pay the fees collected under subsection (b):
(A) to the department of state revenue; and
(B) at the same time and in the same manner that the person
pays the state gross retail tax collected by the person to the
department of state revenue;
(2) shall indicate on the return:
(A) prescribed by the department of state revenue; and
(B) used for the payment of state gross retail taxes;
that the person is also paying fees collected under subsection (b);
and
(3) is entitled to deduct and retain one percent (1%) of the fees
required to be paid to the department of state revenue under this
subsection.
(d) The department of state revenue shall deposit fees collected
under this section in the waste tire management fund established by
this chapter.
[Pre-1996 Recodification Citation: 13-7-23-10.3(b), (c), (d),
(e).]

Legislative History

As added by P.L.1-1996, SEC.10. Amended by P.L.159-2021, SEC.39; P.L.118-2024, SEC.29.