Indiana Code — Title 6 (Taxation)
IC 6-9-36-4
Transactions taxed
Official textiga.in.govlast amended
Sec. 4. Except as provided in section 6 of this chapter, a tax imposed under section 3 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 political subdivision, or both, in which the tax is imposed; and
# (3)
by a retail merchant for consideration.
As added by P.L.214-2005, SEC.45.
Amendment history
As added by P.L.214-2005, SEC.45.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-9-36-5 · Transactions taxed
- 6-9-36-6 · Transactions exempt
- 6-9-36-7 · Collection and payment; returns
- 6-9-36-8 · Distribution of revenue
- 6-9-36-9 · Expiration of chapter
- 6-9-37-1 · Application of chapter; transition of fund, commission, and
- 6-9-37-2 · Definitions
- 6-9-37-3 · Imposition
- 6-9-37-4 · Convention, visitor, and tourism promotion fund; uses
- 6-9-37-5 · Commission; membership; officers
- 6-9-37-6 · Commission powers
- 6-9-37-7 · Revenue deposits; audits