Ind. Code § 6-8-13-14

Current through P.L. 171-2024

Section 6-8-13-14 - Requirement to pay transaction fees and taxes

Unless otherwise exempted during a disaster period, an out-of-state business or an out-of-state employee shall pay transaction taxes and fees, including:

(1) fuel taxes;

(2) hotel taxes;

(3) car rental taxes; or

(4) gross retail taxes or use taxes on a purchase of materials or services by the out-of-state business or out-of-state employee for use or consumption during the disaster period, unless the purchase is otherwise exempt during a disaster period.

IC 6-8-13-14

Added by P.L. 293-2013, SEC. 26, eff. 7/1/2013.