Indiana Statutes
§ 6-9-12-6 — Liability; collection
Indiana § 6-9-12-6
JurisdictionIndiana
Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES
Ch. 12Marion County Food and Beverage Tax
This text of Indiana § 6-9-12-6 (Liability; collection) 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 § 6-9-12-6 (2026).
Text
The person who acquires any food or beverage
under a transaction described in section 3 of this chapter is liable for
the county food and beverage tax. The person shall pay the tax to the
retail merchant as a separate amount added to the consideration for the
food or beverage. The retail merchant shall collect the tax as an agent
for the county and the state.
As added by Acts 1981, P.L.99, SEC.1.
Free access — add to your briefcase to read the full text and ask questions with AI
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"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-9-12-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-9-12-6.