Sec. 10. The food and beverage tax under this chapter 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 P.L.214-2005, SEC.44.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding
6-9-35-1. Application of Chapter
6-9-35-2. Application of Definitions
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
6-9-35-10. 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