Indiana Code — Title 6 (Taxation)
IC 6-9-12-1
Definitions
Official textiga.in.govlast amended
Sec. 1. As used in this chapter:
"Beverage" includes, but is not limited to, any alcoholic beverage.
"Food" includes, but is not limited to, any food product.
"Gross retail income" has the same meaning as the definition of that term contained in
IC 6-2.5-1-5.
"Person" has the same meaning as the definition of that term contained in IC 6-2.5-1-3.
"Retail merchant" has the same meaning as the definition of that term contained in
IC 6-2.5-1-8.
As added by Acts 1981, P.L.99, SEC.1.
Amendment history
As added by Acts 1981, P.L.99, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-9-11-2 · Convention and visitor commission; creation
- 6-9-11-3 · Powers and duties of commission
- 6-9-11-3.5 · Use of funds; sports and recreation facilities
- 6-9-11-3.7 · Bonds and leases; sports and recreation facilities
- 6-9-11-3.9 · Bonds and leases; adverse legislation
- 6-9-11-4 · Expenses of commission; disbursements
- 6-9-11-4.5 · Public purpose; sports and recreation facilities
- 6-9-11-5 · Report by not-for-profit corporations receiving funds
- 6-9-11-6 · Tax on lodgings authorized; imposition, payment, and
- 6-9-11-7 · Convention and visitor promotion fund
- 6-9-11-8 · Transfer and use of funds; offenses
- 6-9-11-9 · Promotion of tourism and visitors; sports and recreation
- 6-9-12-1 · Definitions
- 6-9-12-2 · Imposition of tax by ordinance
- 6-9-12-3 · Taxable transactions
- 6-9-12-4 · Exemptions
- 6-9-12-5 · Rate of tax
- 6-9-12-6 · Liability; collection
- 6-9-12-7 · Procedures for imposition, payment, and collection; returns
- 6-9-12-8 · Payment to capital improvement board of county
- 6-9-12-9 · Repealed
- 6-9-13-1 · Imposition of tax by ordinance; exceptions; dates effective
- 6-9-13-2 · Rate of tax; allocation and distribution
- 6-9-13-3 · Liability; collection
- 6-9-13-4 · Remittance of tax revenues; reporting periods; returns