Indiana § 36-1-24-20 Notice of potential tax liability

Indiana Statutes

§ 36-1-24-20 — Notice of potential tax liability

Indiana § 36-1-24-20

Title 36LOCAL GOVERNMENT

Art. 1GENERAL PROVISIONS

Ch. 24Short Term Rentals

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Bluebook

Ind. Code § 36-1-24-20 (2026).

Text

This section is intended as notice to an owner as defined in section 2 of this chapter. An owner of short term rental property who makes a short term rental in which payments for the room, lodging, or other accommodation are not made through a marketplace facilitator (as defined by IC 6-2.5-1-21.9) may be liable for collecting and remitting the following taxes on consideration received by the owner for the short term rental:

(1)State gross retail tax imposed under IC 6-2.5-4-4.

(2)Innkeeper's tax imposed under IC 6-9.

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This section is intended as notice to an
owner as defined in section 2 of this chapter. An owner of short term
rental property who makes a short term rental in which payments for
the room, lodging, or other accommodation are not made through a
marketplace facilitator (as defined by IC 6-2.5-1-21.9) may be liable
for collecting and remitting the following taxes on consideration
received by the owner for the short term rental:
(1) State gross retail tax imposed under IC 6-2.5-4-4.
(2) Innkeeper's tax imposed under IC 6-9.