Ind. Code § 6-9-64-5
Tax rate
Indiana · Indiana Code Title 6 — Taxation · Status: effective
Cite this
- Citation
- Ind. Code § 6-9-64-5, Tax rate, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1615519
- Permanent ID
ys:prov:1615519@1- SHA-256
65ae04e39ee68f3ecfb0a1bed5d296b87bb76df4db8cf765bf219d7c6176bde3
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Sec. 5. The city 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.