Transactions taxed
Sec. 14. (a) Except as provided in subsection (c), a food and
beverage tax imposed under section 13 of this chapter applies to any
transaction in which food or a beverage is furnished, prepared, or
served:
(1) for consumption at a location, or on equipment, provided by
a retail merchant;
(2) in the unit in which the tax is imposed; and
(3) by the retail merchant for consideration.
If both a county and another unit located in the county impose a tax
under this chapter, the tax imposed by the county does not apply
within the territory of the other unit imposing the tax.
(b) Transactions described in subsection (a)(1) include
transactions in which food or a beverage is:
(1) served by a retail merchant off the merchant's premises;
(2) sold by a retail merchant who ordinarily bags, wraps, or
packages the food or beverage for immediate consumption on
or near the retail merchant's premises, including food or
beverages sold on a "take out" or "to go" basis; or
(3) sold by a street vendor.
(c) A food and beverage 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 the transaction is
exempt, from the state gross retail tax imposed under IC 6-2.5.
As added by P.L.214-2005, SEC.47.
Last modified: May 28, 2006