Indiana § 6-9-34-3 - Tax liability; duty to collect tax

Full text of Indiana Indiana Code § 6-9-34-3 — Tax liability; duty to collect tax, with citation guidance and answers to common questions.

§ 6-9-34-3. Tax liability; duty to collect tax

Sec. 3. (a) Each person who pays a price for admission to an event described in section 1(a) of this chapter is liable for the tax imposed under this chapter.

(b) The person who collects the price for admission shall collect the entertainment facility admissions tax imposed under this chapter at the same time the price for admission is paid. The person shall collect the tax as an agent of the city in which the facility described in section 1 of this chapter is located.

As added by P.L.254-2003, SEC.13.

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

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Frequently Asked Questions About Indiana § 6-9-34-3

What does Indiana Code § 6-9-34-3 cover?

Section 6-9-34-3 ("Tax liability; duty to collect tax") 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 § 6-9-34-3?

A common citation format is "Indiana Code § 6-9-34-3" (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 § 6-9-34-3 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.