§ 6-9-62-4 — Applicable transactions

(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; 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) sold in a heated state or heated by a retail merchant;
(3) made of 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) 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 package used to transport food).
(c) The city 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.230-2025, SEC.111.