Liability for tax; collection
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.
Last modified: May 28, 2006