Sec. 9. The person who rents a passenger motor vehicle or truck is liable for the auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an agent for the state. As added by P.L.19-1986, SEC.18.
Liability for tax
Ind. Code § 6-6-9-9, under Chapter 9. Auto Rental Excise Tax.
Ind. Code § 6-6-9-9