Liability for tax
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.
Last modified: May 28, 2006