Indiana Statutes
§ 6-9-40-5 — Tax rate
Indiana § 6-9-40-5
JurisdictionIndiana
Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES
Ch. 40Steuben County Food and Beverage Tax
This text of Indiana § 6-9-40-5 (Tax rate) 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 § 6-9-40-5 (2026).
Text
The county food and beverage tax imposed on
a food or beverage transaction described in section 4 of this chapter
equals one percent (1%) of the gross retail income received by the
merchant from the transaction. For purposes of this chapter, the gross
retail income received by the retail merchant from a transaction does
not include the amount of tax imposed on the transaction under IC 6-2.5.
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Legislative History
As added by P.L.96-2008, 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"§ 6-1.1-1-12
"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Repealed§ 6-1.1-1-14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 § 6-9-40-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-9-40-5.