§ 6-6-16-5 — Manner of imposition; payment; collection; filing of return

Indiana § 6-6-16-5

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 16: Vehicle Sharing Excise Tax

Text

(a) Except as otherwise provided in this section,
the vehicle sharing 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 vehicle sharing excise
tax shall indicate in the return the amount of vehicle sharing excise
taxes collected for each county in which one (1) or more shared
vehicles are registered for purposes of IC 6-6-5, and the amount
collected for vehicles registered outside Indiana but subject to the
vehicle sharing excise tax.
(c) The return to be filed for the payment of the vehicle sharing
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, in a manner
prescribed by the department.

Legislative History

As added by P.L.108-2019, SEC.128.