Indiana Statutes
§ 6-6-16-4 — Shared vehicle driver liable for tax
The shared vehicle driver who shares a passenger motor vehicle or truck is liable for the vehicle sharing excise tax. The shared vehicle driver shall pay the tax:
(1)to the peer to peer vehicle sharing program if shared through
a peer to peer vehicle sharing program; or
(2)to the vehicle owner if not shared through a peer to peer
vehicle sharing program;
as a separate amount added to the consideration for the sharing. The
peer to peer vehicle sharing program or vehicle owner shall collect the
tax as an agent for the state.
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Legislative History
As added by P.L.108-2019, SEC.128.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"