§ 6-2.5-5-20 — "Food and food ingredients for human consumption"

Indiana § 6-2.5-5-20

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 5: Exempt Transactions of Retail Merchant

Text

(a) Sales of food and food ingredients for
human consumption are exempt from the state gross retail tax.
(b) For purposes of this section, the term "food and food ingredients
for human consumption" includes the following items if sold without
eating utensils provided by the seller:
(1) Food sold by a seller whose proper primary NAICS
classification is manufacturing in sector 311, except subsector
3118 (bakeries).
(2) Food sold in an unheated state by weight or volume as a single
item.
(3) Bakery items, including bread, rolls, buns, biscuits, bagels,
croissants, pastries, donuts, danish, cakes, tortes, pies, tarts,
muffins, bars, cookies, and tortillas.
(c) Except as otherwise provided by subsection (b), for purposes of
this section, the term "food and food ingredients for human
consumption" does not include:
(1) candy;
(2) alcoholic beverages;
(3) soft drinks;
(4) food sold in a heated state or heated by the seller;
(5) two (2) or more food ingredients mixed or combined by the
seller for sale as a single item (other than food that is only cut,
repackaged, or pasteurized by the seller, and eggs, fish, meat,
poultry, and foods containing these raw animal foods requiring
cooking by the consumer as recommended by the federal Food
and Drug Administration in chapter 3, subpart 3-401.11 of its
Food Code so as to prevent food borne illnesses);
(6) food sold with eating utensils provided by the seller, including
plates, knives, forks, spoons, glasses, cups, napkins, or straws (for
purposes of this subdivision, a plate does not include a container
or packaging used to transport the food);
(7) tobacco; or
(8) dietary supplements.
As added by Acts 1980, P.L.52, SEC.1. Amended by
P.L.86-1989, SEC.1; P.L.257-2003, SEC.25; P.L.195-2005, SEC.2;
P.L.113-2010, SEC.51; P.L.92-2018, SEC.1.