Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-5-45
Caterers
Official textiac.iga.in.govlast amended
Sec. 45. (a) The law provides that the sale of meals shall be taxable whether such meals are served on or off the premises of the retailer.
Accordingly the sale of food or meals by caterers is subject to sales tax.
(b) The tax applies to the entire charge made by caterers for serving meals, food and drink, inclusive of charges for food, the use of dishes,
silverware, glasses, chairs, tables, etc., used in connection with serving meals, and for labor of serving meals.
Amendment history
(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-20(c)(060); filed Dec 1, 1982, 10:35 am: 6 IR 50)
Source: view the official text
Nearby sections (25 sections)
- 2.2-5-33 · Prescription drugs; sales
- 2.2-5-34 · Insulin, oxygen, blood and blood plasma; sales
- 2.2-5-35 · Sales of drugs to doctors and other licensed practitioners
- 2.2-5-36 · Licensed practitioners; purchases
- 2.2-5-37 · Definitions
- 2.2-5-38 · Food for human consumption; exemptions
- 2.2-5-39 · Food for human consumption; exemption examples
- 2.2-5-40 · Food not exempt
- 2.2-5-41 · Confectionary items
- 2.2-5-42 · Soft drinks, sodas and similar beverages
- 2.2-5-43 · Food for immediate consumption
- 2.2-5-44 · Combination business; sales of groceries and meals
- 2.2-5-45 · Caterers
- 2.2-5-46 · School meals
- 2.2-5-47 · School building materials
- 2.2-5-48 · Gross receipts exempt from gross income tax; U.S. and…
- 2.2-5-49 · Sales to the United States
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- 2.2-5-51 · United States retailer's and manufacturer's excise taxes
- 2.2-5-52 · Encumbrances on trade-ins
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- 2.2-5-54 · Delivery site
- 2.2-5-55 · Not-for-profit organizations; acquisitions
- 2.2-5-56 · Fraternities, sororities, and student cooperative housing…
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