Indiana § 6-6-16-2 - Imposition of tax; tax rate
Full text of Indiana Indiana Code § 6-6-16-2 — Imposition of tax; tax rate, with citation guidance and answers to common questions.
§ 6-6-16-2. Imposition of tax; tax rate
Sec. 2. (a) An excise tax, known as the vehicle sharing excise tax, is imposed upon the sharing of passenger motor vehicles and trucks in Indiana for periods of less than thirty (30) days.
(b) The vehicle sharing excise tax imposed upon the sharing of a passenger motor vehicle or truck equals:
(1) the gross retail income received by the retail merchant for the sharing of the passenger motor vehicle or truck; multiplied by
(2) two percent (2%).
(c) The gross retail income from each transaction under this section is the total amount of consideration paid by the shared vehicle driver, including the payment of any fee, commission, or other charge by the peer to peer vehicle sharing program, except that it does not include any taxes on such a transaction.
As added by P.L.108-2019, SEC.128.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-6-16-2
What does Indiana Code § 6-6-16-2 cover?
Section 6-6-16-2 ("Imposition of tax; tax rate") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-6-16-2?
A common citation format is "Indiana Code § 6-6-16-2" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-6-16-2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.