Indiana § 6-9-29-1.2 - Application to rooms, lodgings, or other accommodations in a house, condominium, or apartment; exemption

Full text of Indiana Indiana Code § 6-9-29-1.2 — Application to rooms, lodgings, or other accommodations in a house, condominium, or apartment; exemption, with citation guidance and answers to common questions.

§ 6-9-29-1.2. Application to rooms, lodgings, or other accommodations in a house, condominium, or apartment; exemption

Sec. 1.2. (a) Except as provided in subsection (b), an innkeeper's tax imposed under this article applies, in addition to any other place explicitly specified in a statute under this article, to rooms, lodgings, or other accommodations in a house, condominium, or apartment that are furnished for consideration for less than thirty (30) days.

(b) The exemption provided by IC 6-2.5-5-53(a) from the state gross retail tax also applies to innkeeper's taxes imposed under subsection (a).

(c) This subsection is intended as notice to an owner in subsection (a). The state gross retail tax imposed under IC 6-2.5-4-4 may also apply to transactions described in subsection (a) in which an owner is required to collect and remit innkeeper's taxes under an applicable innkeeper's tax statute in this article.

As added by P.L.108-2019, SEC.140.

Source: official Indiana text · Last verified 2026-08-27

Frequently Asked Questions About Indiana § 6-9-29-1.2

What does Indiana Code § 6-9-29-1.2 cover?

Section 6-9-29-1.2 ("Application to rooms, lodgings, or other accommodations in a house, condominium, or apartment; exemption") 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 § 6-9-29-1.2?

A common citation format is "Indiana Code § 6-9-29-1.2" (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 § 6-9-29-1.2 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.