6-6-16-5. Manner of Imposition; Payment; Collection; Filing of Return
Sec. 5. (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 […]
6-6-16-6. Distributions; Apportionment Among Taxing Districts in the County
Sec. 6. (a) All revenues collected from the vehicle sharing excise tax shall be deposited in a special account of the state general fund called the vehicle sharing excise tax account. (b) On or before May 20 and November 20 of each year, all amounts held in the vehicle sharing excise tax account shall be […]
6-6-15-3. Imposition of the Heavy Equipment Rental Excise Tax; Rate of Tax; Collection
Sec. 3. (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 […]
6-6-15-4. Exemptions
Sec. 4. (a) A transaction involving the rental of heavy rental equipment is exempt from the tax imposed by this chapter if any of the following apply: (1) The rentee is: (A) the United States government; (B) the state; (C) a political subdivision (as defined in IC 36-1-2-13); or (D) an agency or instrumentality of […]
6-6-15-5. Liability for Tax; Collection
Sec. 5. A person that rents heavy rental equipment is liable for the heavy equipment rental excise tax on the transaction. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the transaction. The retail merchant shall collect the tax as an agent for the state. […]
6-6-15-6. Payment and Sourcing of the Tax; Credit for Misclassification
Sec. 6. (a) Subject to subsection (b), a retail merchant shall remit the heavy equipment rental excise tax that the retail merchant collects under this chapter in the same manner as the state gross retail tax is remitted under IC 6-2.5. (b) The heavy equipment rental excise tax imposed under this chapter shall be sourced […]
6-6-15-7. Heavy Equipment Rental Excise Tax Account; Distributions and Apportionment of the Tax
Sec. 7. (a) All revenues collected from the heavy equipment rental excise tax must be deposited in a special account of the state general fund called the heavy equipment rental excise tax account. (b) On or before April 30 and October 30 of each year, all amounts held in the heavy equipment rental excise tax […]
6-6-14-1. “Alternative Fuel”
Sec. 1. As used in this chapter, “alternative fuel” means a liquefied petroleum gas used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. The term includes all forms of fuel commonly or commercially known or sold as butane or propane. As added by P.L.212-2014, SEC.9.
6-6-16-1. Definitions
Sec. 1. The following definitions apply throughout this chapter: (1) “Department” refers to the department of state revenue. (2) “Gross retail income” has the meaning set forth in IC 6-2.5-1-5. (3) “Passenger motor vehicle” has the meaning set forth in IC 9-13-2-123. (4) “Peer to peer vehicle sharing program” has the meaning set forth in […]
6-6-14-2. “Department”
Sec. 2. As used in this chapter, “department” means the department of state revenue. As added by P.L.212-2014, SEC.9.