§ 6-9-43-4 — Taxable transactions

Indiana § 6-9-43-4

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 43: Cloverdale Food and Beverage Tax

Text

(a) Except as provided in subsection (c), a tax
imposed under section 3 of this chapter applies to any 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 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 that
require cooking by the consumer (as recommended by the federal
Food and Drug Administration in chapter 3, subpart 3-401.11 of
its Food Code 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) A town food and beverage tax imposed under section 3 of this
chapter does not apply to the furnishing, preparing, or serving of any
food or beverage in a transaction that is exempt, or to the extent
exempt, from the state gross retail tax imposed by IC 6-2.5.

Legislative History

As added by P.L.157-2013, SEC.1.