Indiana Code — Title 6 (Taxation)
IC 6-9-35-8
Transactions taxed
Official textiga.in.govlast amended
Sec. 8. Except as provided in section 10 of this chapter, a tax imposed under section 5 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 the county or municipality, or both, in which the tax is imposed; and
# (3)
by a retail merchant for consideration.
As added by P.L.214-2005, SEC.44.
Amendment history
As added by P.L.214-2005, SEC.44.
Source: view the official text
Nearby sections (25 sections)
- 6-9-34-3 · Tax liability; duty to collect tax
- 6-9-34-4 · Remitting tax to city
- 6-9-34-5 · City ticket tax fund; deposits of tax; uses
- 6-9-34-6 · Agreement to facilitate administration
- 6-9-34-7 · Covenant of general assembly; impairment of bonds
- 6-9-35-1 · Application of chapter
- 6-9-35-2 · Application of definitions
- 6-9-35-3 · "Authority"
- 6-9-35-4 · "Capital improvement board"
- 6-9-35-5 · Imposition; deadline; rate; conditions; ordinance
- 6-9-35-6 · Transmission of ordinance to state
- 6-9-35-7 · Application to transactions
- 6-9-35-8 · Transactions taxed
- 6-9-35-9 · Transactions taxed
- 6-9-35-10 · Transactions exempt
- 6-9-35-11 · Collection and payment; returns
- 6-9-35-12 · Tax revenue distributions
- 6-9-35-13 · Food and beverage tax fund; deposits
- 6-9-35-14 · Food and beverage tax fund; uses
- 6-9-35-15 · Tax repeal; ordinance
- 6-9-35-16 · Payment of obligations; covenant with holders
- 6-9-36-1 · Application of chapter
- 6-9-36-2 · Application of definitions
- 6-9-36-3 · Imposition of tax; rescission of tax; ordinances;…
- 6-9-36-4 · Transactions taxed