Ind. Code § 6-9-54.5-5
Rate
Indiana · Indiana Code Title 6 — Taxation · Status: effective
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- Citation
- Ind. Code § 6-9-54.5-5, Rate, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1615399
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Full text
Sec. 5. The town food and beverage tax rate:
(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and
(2) may not exceed one percent (1%);
of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.