Indiana Statutes
§ 6-6-9-7 — Imposition of tax; amount
Indiana § 6-6-9-7
This text of Indiana § 6-6-9-7 (Imposition of tax; amount) 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 § 6-6-9-7 (2026).
Text
(a)An excise tax, known as the auto rental excise
tax, is imposed upon the rental of passenger motor vehicles and trucks
in Indiana for periods of less than thirty (30) days.
(b)The auto rental excise tax imposed upon the rental of a
passenger motor vehicle or truck equals four percent (4%) of the gross
retail income received by the retail merchant for the rental.
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Legislative History
As added by P.L.19-1986, SEC.18.
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Repealed§ 6-1.1-1-14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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-6-9-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-9-7.