Liability for tax
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.
Last modified: May 28, 2006