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 […]
6-6-16-5. 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 […]
6-6-14-6. Propane Dealer License
Sec. 6. (a) Before dispensing alternative fuel into a motor vehicle, a person desiring to make alternative fuel sales in Indiana must be licensed by the department as a propane dealer. A person may apply for a propane dealer license on a form prescribed by the department. The department may make any reasonable investigation of […]
6-6-14-7. Alternative Fuel Decal Application
Sec. 7. (a) The administrator shall issue an alternative fuel decal to an owner of a motor vehicle propelled by alternative fuel who applies for a decal, pays to the administrator the fee, and provides the information that is required by the administrator. (b) An alternative fuel decal is effective from April 1 of each […]
6-6-14-8. Affixing an Alternative Fuel Decal; Replacement
Sec. 8. (a) The owner of a motor vehicle propelled by alternative fuel shall affix the alternative fuel decal to the lower left side of the front windshield of the motor vehicle for which it was issued. The decal may be displayed only on the motor vehicle for which the decal was issued. (b) Upon […]
6-6-14-9. Alternative Fuel Decal; Use of Alternative Fuels
Sec. 9. A person may place or cause to be placed alternative fuel into the fuel supply tank of a motor vehicle only under one (1) of the following conditions: (1) The motor vehicle has a valid alternative fuel decal affixed to the front windshield. (2) The operator has a copy of a completed application […]
6-6-15-1. Applicability
Sec. 1. This chapter applies only after December 31, 2018, to the rental of taxable heavy rental equipment. As added by P.L.188-2018, SEC.3.
6-6-15-2. Definitions
Sec. 2. 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, except that the term does not include taxes imposed under IC 6-2.5 or the excise tax imposed under this chapter. (3) “Heavy rental equipment” means […]
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 […]