Revisor's Note: The effective date of IC 6-2.5-4-4.2 , as added by P.L.181-2016, SEC.20, was changed to 7-1-2018 by P.L.217-2017, SEC.172(c).

1. (1) The part of the gross retail income that is charged by the person for renting or furnishing the room, lodging, or accommodation.

2. (2) Any amount collected by the person renting or furnishing the room, lodging, or accommodation for:

   1. (A) the state gross retail or use tax; and
   2. (B) any innkeeper's tax due under IC 6-9 .
3. (3) Any part of the gross retail income that is a fee, commission, or other charge of a facilitator.
4. (b) A penalty of twenty-five dollars ($25) is imposed for each transaction described in subsection (a) in which a facilitator fails to separately state the information required to be separately stated by subsection (a).

Effective 7-1-2018.

Sec. 4.2. (a) A person or a facilitator who is a retail merchant making a retail transaction described in section 4 of this chapter shall give to the consumer of the room, lodging, or accommodation an itemized statement separately stating all the following:

As added by P.L.181-2016, SEC.20.