Indiana Code
Chapter 45.5. Historic Hotels Food and Beverage Tax
6-9-45.5-10. Items Exempt From Food and Beverage Tax

Sec. 10. The tax imposed 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.255-2015, SEC.61.

<< Previous
Next >>

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 9. Innkeeper's Taxes; Other Local Taxes

Chapter 45.5. Historic Hotels Food and Beverage Tax

6-9-45.5-1. "Beverage"

6-9-45.5-2. "Food"

6-9-45.5-3. "Gross Retail Income"

6-9-45.5-4. "Historic Hotel"

6-9-45.5-5. "Historic Hotels Resort"

6-9-45.5-6. "Person"

6-9-45.5-7. "Retail Merchant"

6-9-45.5-8. Food and Beverage Tax

6-9-45.5-9. Application of Food and Beverage Tax

6-9-45.5-10. Items Exempt From Food and Beverage Tax

6-9-45.5-11. Manner of Imposition, Payment, and Collection; Filing of Returns

6-9-45.5-12. Transfer

6-9-45.5-13. Another Food and Beverage Tax Application