Food and beverage tax
Ind. Code § 6-9-45.5-8
in effectSec. 8. (a) An excise tax, known as the food and beverage tax, is imposed on those transactions described in section 9 of this chapter that occur at a historic hotels resort after June 30, 2015.
(b) The rate of the tax imposed under this chapter equals two percent (2%) of the gross retail income on the transaction.
As added by P.L.255-2015, SEC.61.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026
