Indiana Code § 6-8-13-14

Requirement to pay transaction fees and taxes
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Sec. 14. Unless otherwise exempted during a disaster period, an out-of-state business or an out-of-state employee shall pay transaction taxes and fees, including: (1) fuel taxes; (2) hotel taxes; (3) car rental taxes; or (4) gross retail taxes or use taxes on a purchase of materials or services by the out-of-state business or out-of-state employee for use or consumption during the disaster period, unless the purchase is otherwise exempt during a disaster period.   IC 6-8-14 Chapter 14. Motorsports Admissions Fee               6-8-14-1 Application of chapter             6-8-14-2 "Qualified motorsports facility"             6-8-14-3 "Race day"             6-8-14-4 Admissions fee imposed; amount             6-8-14-5 Liability for admissions fee             6-8-14-6 Collection of admissions fee             6-8-14-7 Remitting of admissions fees; filing of returns             6-8-14-8 Deposit of admissions fees into state general fund             6-8-14-9 Expiration of admissions fee

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