6-9-26-6. Application of tax

IN Code § 6-9-26-6 (2019) (N/A)
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Sec. 6. Except as provided in section 8 of this chapter, a tax imposed under section 3 of this chapter applies to any transaction in which food or beverage is furnished, prepared, or served:

(1) for consumption at a location, or on equipment, provided by a retail merchant;

(2) in the county in which the tax is imposed; and

(3) by a retail merchant for consideration.

As added by P.L.74-1988, SEC.2.