Indiana Code 6-9-38-15. Rate
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Terms Used In Indiana Code 6-9-38-15
- beverage: includes an alcoholic beverage. See Indiana Code 6-9-38-3
- food: includes any food product. See Indiana Code 6-9-38-7
- gross retail income: has the meaning set forth in Indiana Code 6-9-38-8
- retail merchant: has the meaning set forth in Indiana Code 6-9-38-11
Sec. 15. The food and beverage tax imposed on a food or beverage transaction described in section 14 of this chapter is equal to one percent (1%) of the gross retail income received by the retail merchant from the transaction. For purposes of this chapter, the gross retail income received by the retail merchant from such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.214-2005, SEC.47.