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Indiana Code — Title 6 (Taxation)

IC 6-9-35-9

Transactions taxed

Official textiga.in.govlast amended

Sec. 9. Transactions described in section 8(1) of this chapter include transactions in which food or beverage is:

# (1)

served by a retail merchant off the merchant's premises;

# (2)

food sold in a heated state or heated by a retail merchant;

# (3)

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)

food 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 packaging used to transport the food).
As added by P.L.214-2005, SEC.44.

Amendment history

As added by P.L.214-2005, SEC.44.

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Nearby sections (25 sections)
  1. 6-9-34-4 · Remitting tax to city
  2. 6-9-34-5 · City ticket tax fund; deposits of tax; uses
  3. 6-9-34-6 · Agreement to facilitate administration
  4. 6-9-34-7 · Covenant of general assembly; impairment of bonds
  5. 6-9-35-1 · Application of chapter
  6. 6-9-35-2 · Application of definitions
  7. 6-9-35-3 · "Authority"
  8. 6-9-35-4 · "Capital improvement board"
  9. 6-9-35-5 · Imposition; deadline; rate; conditions; ordinance
  10. 6-9-35-6 · Transmission of ordinance to state
  11. 6-9-35-7 · Application to transactions
  12. 6-9-35-8 · Transactions taxed
  13. 6-9-35-9 · Transactions taxed
  14. 6-9-35-10 · Transactions exempt
  15. 6-9-35-11 · Collection and payment; returns
  16. 6-9-35-12 · Tax revenue distributions
  17. 6-9-35-13 · Food and beverage tax fund; deposits
  18. 6-9-35-14 · Food and beverage tax fund; uses
  19. 6-9-35-15 · Tax repeal; ordinance
  20. 6-9-35-16 · Payment of obligations; covenant with holders
  21. 6-9-36-1 · Application of chapter
  22. 6-9-36-2 · Application of definitions
  23. 6-9-36-3 · Imposition of tax; rescission of tax; ordinances;…
  24. 6-9-36-4 · Transactions taxed
  25. 6-9-36-5 · Transactions taxed
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