Sec. 9. A person that rents a passenger motor vehicle is liable for the county supplemental 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.214-2005, SEC.22.
Liability for tax; collection
Ind. Code § 6-6-9.5-9, under Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax.
Ind. Code § 6-6-9.5-9