6-9-12-6. Liability; collection

IN Code § 6-9-12-6 (2019) (N/A)
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Sec. 6. The person who acquires any food or beverage under a transaction described in section 3 of this chapter is liable for the county food and beverage tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the food or beverage. The retail merchant shall collect the tax as an agent for the county and the state.

As added by Acts 1981, P.L.99, SEC.1.