Ind. Code § 6-9-45.5-1 "Beverage"
Sec. 1. As used in this chapter, "beverage" includes, but is not limited to, any alcoholic beverage.
As added by P.L.255-2015, SEC.61.
Ind. Code ch. 6-9-45.5
Ind. Code ch. 6-9-45.5
in effectInd. Code § 6-9-45.5-2 "Food"
Sec. 2. As used in this chapter, "food" includes, but is not limited to, any food product.
As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-3 "Gross retail income"
Sec. 3. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5.
As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-4 "Historic hotel"
Sec. 4. As used in this chapter, "historic hotel" has the meaning set forth in IC 4-33-2-11.1.
As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-5 "Historic hotels resort"
Sec. 5. As used in this chapter, "historic hotels resort" refers to the historic hotels, the riverboat operated under IC 4-33-6.5, and other properties operated in conjunction with the historic hotel enterprise located in Orange County, including golf courses.
As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-6 "Person"
Sec. 6. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.
As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-7 "Retail merchant"
Sec. 7. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.
As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-8 Food and beverage tax
Sec. 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.
Ind. Code § 6-9-45.5-9 Application of food and beverage tax
Sec. 9. (a) Except as provided in section 10 of this chapter, the tax imposed under section 8 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 a historic hotels resort; and
(3) by a retail merchant for consideration.
(b) Transactions described in subsection (a)(1) include transactions in which food or beverage is:
(1) sold in a heated state or heated by a retail merchant;
(2) two (2) or more food ingredients mixed or combined by a retail merchant for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses); or
(3) sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or packaging used to transport the food).
As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-10 Items exempt from food and beverage tax
Sec. 10. The tax imposed under this chapter does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5.
As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-11 Manner of imposition, payment, and collection; filing of returns
Sec. 11. The tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the taxes may be made on separate returns or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.
As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-12 Transfer
Sec. 12. The amounts received from a tax imposed under this chapter shall be transferred monthly by the state comptroller to the West Baden Springs historic hotel preservation and maintenance fund established by IC 36-7-11.5-11.
As added by P.L.255-2015, SEC.61. Amended by P.L.44-2017, SEC.1; P.L.9-2024, SEC.256.
Ind. Code § 6-9-45.5-13 Repealed
As added by P.L.255-2015, SEC.61. Repealed by P.L.157-2026, SEC.182.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026