Indiana Code 6-9-12-4. Exemptions
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Terms Used In Indiana Code 6-9-12-4
- Beverage: includes , but is not limited to, any alcoholic beverage. See Indiana Code 6-9-12-1
- Food: includes , but is not limited to, any food product. See Indiana Code 6-9-12-1
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.