Indiana § 6-9-29-1.2 Application to rooms, lodgings, or other accommodations in a house,
condominium, or apartment; exemption

Indiana Statutes

§ 6-9-29-1.2 — Application to rooms, lodgings, or other accommodations in a house, condominium, or apartment; exemption

Indiana § 6-9-29-1.2

Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES

Ch. 29Innkeeper's Tax Administration

This text of Indiana § 6-9-29-1.2 (Application to rooms, lodgings, or other accommodations in a house, condominium, or apartment; exemption) 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 § 6-9-29-1.2 (2026).

Text

2.

(a)Except as provided in subsection (b), an innkeeper's tax imposed under this article applies, in addition to any other place explicitly specified in a statute under this article, to rooms, lodgings, or other accommodations in a house, condominium, or apartment that are furnished for consideration for less than thirty (30) days.

(b)The exemption provided by IC 6-2.5-5-53(a) from the state gross retail tax also applies to innkeeper's taxes imposed under subsection

(a).

(c)This subsection is intended as notice to an owner in subsection

(a). The state gross retail tax imposed under IC 6-2.5-4-4 may also apply to transactions described in subsection (a) in which an owner is required to collect and remit innkeeper's taxes under an applicable innkeeper's tax statute in this article.

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2. (a) Except as provided in subsection (b), an
innkeeper's tax imposed under this article applies, in addition to any
other place explicitly specified in a statute under this article, to rooms,
lodgings, or other accommodations in a house, condominium, or
apartment that are furnished for consideration for less than thirty (30)
days.
(b) The exemption provided by IC 6-2.5-5-53(a) from the state gross
retail tax also applies to innkeeper's taxes imposed under subsection
(a).
(c) This subsection is intended as notice to an owner in subsection
(a). The state gross retail tax imposed under IC 6-2.5-4-4 may also
apply to transactions described in subsection (a) in which an owner is
required to collect and remit innkeeper's taxes under an applicable
innkeeper's tax statute in this article.