Indiana § 6-6-15-3 Imposition of the heavy equipment rental excise tax; rate of tax;
collection

Indiana Statutes

§ 6-6-15-3 — Imposition of the heavy equipment rental excise tax; rate of tax; collection

Indiana § 6-6-15-3

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 15Heavy Equipment Rental Excise Tax

This text of Indiana § 6-6-15-3 (Imposition of the heavy equipment rental excise tax; rate of tax; collection) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-6-15-3 (2026).

Text

(a)An excise tax, known as the heavy equipment rental excise tax, is imposed upon the rental of heavy rental equipment from a retail merchant in Indiana and received from the retail merchant in Indiana. Equipment rented from a location outside Indiana is exempt from the excise tax.

(b)The heavy equipment rental excise tax imposed under this chapter is two and twenty-five hundredths percent (2.25%) of the gross retail income received by the retail merchant for the rental.

(c)A retail merchant subject to the heavy equipment rental excise tax is required to collect and remit the excise tax on all rentals of tangible personal property.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) An excise tax, known as the heavy
equipment rental excise tax, is imposed upon the rental of heavy rental
equipment from a retail merchant in Indiana and received from the
retail merchant in Indiana. Equipment rented from a location outside
Indiana is exempt from the excise tax.
(b) The heavy equipment rental excise tax imposed under this
chapter is two and twenty-five hundredths percent (2.25%) of the gross
retail income received by the retail merchant for the rental.
(c) A retail merchant subject to the heavy equipment rental excise
tax is required to collect and remit the excise tax on all rentals of
tangible personal property.