Indiana Statutes
§ 6-9-12-6 — Liability; collection
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
Indiana § 6-9-12-6 (Liability; collection) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Repealed§ 6-1.1-1-14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"