Indiana § 6-9-45.5-9 Application of food and beverage tax

Indiana Statutes

§ 6-9-45.5-9 — Application of food and beverage tax

Indiana § 6-9-45.5-9

Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES

Ch. 45.5Historic Hotels Food and Beverage Tax

This text of Indiana § 6-9-45.5-9 (Application of food and beverage tax) 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 § 6-9-45.5-9 (2026).

Text

(a)Except as provided in section 10 of this chapter, the tax imposed under section 8 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 a historic hotels resort; and

(3)by a retail merchant for consideration.

(b)Transactions described in subsection (a)(1) include transactions in which food or beverage is:

(1)sold in a heated state or heated by a retail merchant;

(2)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

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(a) Except as provided in section 10 of this
chapter, the tax imposed under section 8 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 a historic hotels resort; and
(3) by a retail merchant for consideration.
(b) Transactions described in subsection (a)(1) include transactions
in which food or beverage is:
(1) sold in a heated state or heated by a retail merchant;
(2) 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
(3) 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).