Transactions taxed
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.
Last modified: May 28, 2006