Indiana Statutes

§ 6-2.5-1-20 — "Food and food ingredients"

Indiana § 6-2.5-1-20
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 1Definitions

This text of Indiana § 6-2.5-1-20 ("Food and food ingredients") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-2.5-1-20 (2026).

Text

"Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and that are consumed for their taste or nutritional value. The term does not include alcoholic beverages, candy, dietary supplements, tobacco products, or soft drinks.

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Related

Gary W. Yoakum v. State of Indiana
95 N.E.3d 169 (Indiana Court of Appeals, 2018)
9 case citations
Taylor Cannady v. State of Indiana
(Indiana Court of Appeals, 2014)
State of Indiana v. Randall Scott Stiverson
(Indiana Court of Appeals, 2014)
State of Indiana v. Dennis R Poland, Jr.
(Indiana Court of Appeals, 2025)
Wesley A. New v. State of Indiana
(Indiana Court of Appeals, 2015)
Devon W. Kyle v. State of Indiana (mem. dec.)
(Indiana Court of Appeals, 2020)

Legislative History

As added by P.L.257-2003, SEC.11. Amended by P.L.153-2006, SEC.3.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-2.5-1-20, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-1-20.