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Heavy Equipment Rental Excise Tax

If your business rents heavy equipment, you’ll need to register and collect a 2.25 percent heavy equipment rental excise tax. This type of equipment was previously subject to personal property tax, however HEA 1323 (2018) imposes this new tax type effective January 1, 2019.

The heavy equipment rental excise tax is imposed upon the rental of heavy rental equipment from a retail merchant and from a location in Indiana for a period of 365 days or less or for a rental contract with no specified due date.

More details on what types of equipment are subject to heavy vehicle rental tax can be found in Commissioner’s Directive # 60.

How to Register

  • To register to collect heavy equipment rental tax visit the INBiz website.
  • Existing businesses with a sales tax account already open, should add this new tax type to the existing sales tax location through INBiz.

How to File

The heavy equipment rental excise tax adopts the filing requirements of sales tax.

Tax filing deadlines for early filers is the 20th of each month or the 30th of the month for other monthly filers. A complete list of dates can be found on our tax filing deadlines webpage.

More information on this tax type can be found in Commissioner’s Directive # 60.

You now have the ability to pay your Heavy Equipment Rental Excise Tax (HRT) and Food and Beverage Tax (FAB) using the ACH credit payment method. Check out the EFT-100 Program Information Guide to see how. You may also file and pay using your INtax account.

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