An owner of short term rental property who makes a short term rental in which payments for the room, lodging, or other accommodation are not made through a marketplace facilitator (as defined by IC 6-2.5-1-21.9) may be liable for collecting and remitting the following taxes on consideration received by the owner for the short term rental:(1) State gross retail tax imposed under IC 6-2.5-4-4.(2) Innkeeper's tax imposed under IC 6-9.As added by P.L.108-2019, SEC.245.
Indiana Legal Code