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323 chapters · 4,465 sections in this title.
Ind. Code § 6-9-29.5-1 Application of chapter
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Sec. 1. This chapter applies to all political subdivisions imposing a food and beverage tax under this article. As added by P.L.108-2019, SEC.143.
Ind. Code § 6-9-29.5-2 Requirement for marketplace facilitator to collect and remit tax
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Sec. 2. (a) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) subject to the requirements to collect sales tax on its own transactions or on behalf of its sellers in accordance with IC 6-2.5-4-18 is also required to collect any taxes imposed under this article on a transa…
Ind. Code § 6-9-29.5-3 Liability for payment of the tax; offense; provide information
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Sec. 3. (a) An individual who: (1) is an individual taxpayer or an employee, officer, or member of a corporate or partnership taxpayer; and (2) has a duty to remit food and beverage taxes to the department of state revenue or a political subdivision; holds those food and beverage…
Ind. Code § 6-9-29.5-4 Requirement to send certified copy of ordinance to the department; timing of beginning tax collection
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Sec. 4. (a) If an ordinance is adopted under this article, the adopting body must immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. Notwithstanding any other provision in this article, if the department of state revenue col…