Sec. 9. The person that rents a passenger motor vehicle or truck 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.256-1997(ss), SEC.1.
Liability for tax
Ind. Code § 6-6-9.7-9, under Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax.
Ind. Code § 6-6-9.7-9