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Indiana · Snapshot 2026

IC 6-2.5-1-12: "Candy"

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
  3. Chapter 1. Definitions

Sec. 12. "Candy" means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. The term does not include any preparation:

(1) containing flour; or

(2) requiring refrigeration.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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