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.
Items exempt from food and beverage tax
Ind. Code § 6-9-45.5-10, under Chapter 45.5. Historic Hotels Food and Beverage Tax.
Ind. Code § 6-9-45.5-10