§ 6-9-27-4 — Transactions; application of tax

(a) Except as provided in subsection (c), a tax
imposed under section 3 of this chapter applies to a transaction in
which food or beverage is furnished, prepared, or served:
(1) for consumption at a location or on equipment provided by a
retail merchant;
(2) in the city or town in which the tax is imposed; and
(3) by a retail merchant for consideration.
(b) Transactions described in subsection (a)(1) include transactions
in which food or beverage is:
(1) served by a retail merchant off the merchant's premises;
(2) food sold in a heated state or heated by a retail merchant;
(3) two (2) or more food ingredients mixed or combined by a
retail merchant 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);
or
(4) food sold with eating utensils provided by a retail merchant,
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).
(c) The municipal food and beverage tax does not apply to the
furnishing, preparing, or serving of a food or beverage in a transaction
that is exempt, or to the extent the transaction is exempt, from the state
gross retail tax imposed by IC 6-2.5.

Legislative History

As added by P.L.35-1990, SEC.24. Amended by P.L.257-2003, SEC.40; P.L.214-2005, SEC.36.