Indiana Code — Title 6 (Taxation)
IC 6-9-12-6
Liability; collection
Official textiga.in.govlast amended
Sec. 6. The person who acquires any food or beverage under a transaction described in section 3 of this chapter is liable for the county food and beverage tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the food or beverage. The retail merchant shall collect the tax as an agent for the county and the state.
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)
- 6-9-11-4 · 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- 6-9-12-9 · Repealed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
- 6-9-13-5 · Payment to capital improvement board of county
- 6-9-14-1 · Application of chapter
- 6-9-14-2 · Convention and visitors commission
- 6-9-14-3 · Powers
- 6-9-14-4 · Payment of expenses; budget; expenditures