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INDIANA: S&U Tax: Local Food and Beverage Tax Discussed

Posted on: Sunday, 17 July 2005, 03:01 CDT

A Department of Revenue notice provides general information concerning the 1% local food and beverage tax that certain Indiana counties and municipalities may enact by ordinance. The food and beverage tax applies to any transactions in which food or beverage is furnished, prepared, or served for consumption at a location or on equipment provided by a retail merchant for consideration. The food and beverage tax is imposed, paid, and collected in the same manner as Indiana sales tax and does not apply if the transaction is exempt from sales tax. Remittance of the food and beverage tax must be filed on a separate return from the sales tax return. (Departmental Notice #21, Indiana Department of Revenue, July 2005.)

Copyright CCH Incorporated: Federal and State Tax Jul 6, 2005


Source: State Tax Review

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