Sec. 4. The county food and beverage tax does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5.
As added by Acts 1981, P.L.99, SEC.1.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 12. Marion County Food and Beverage Tax
6-9-12-2. Imposition of Tax by Ordinance
6-9-12-3. Taxable Transactions
6-9-12-6. Liability; Collection
6-9-12-7. Procedures for Imposition, Payment, and Collection; Returns