The shared vehicle driver shall pay the tax:(1) to the peer to peer vehicle sharing program if shared through a peer to peer vehicle sharing program; or(2) to the vehicle owner if not shared through a peer to peer vehicle sharing program;as a separate amount added to the consideration for the sharing. The peer to peer vehicle sharing program or vehicle owner shall collect the tax as an agent for the state.As added by P.L.108-2019, SEC.128.
Indiana Legal Code