{"data":{"id":"us-in/ic-6-9-12-1","jurisdiction":"us-in","citation":"IC 6-9-12-1","heading":"Definitions","body":"Sec. 1. As used in this chapter:\n\"Beverage\" includes, but is not limited to, any alcoholic beverage.\n\"Food\" includes, but is not limited to, any food product.\n\"Gross retail income\" has the same meaning as the definition of that term contained in IC 6-2.5-1-5.\n\"Person\" has the same meaning as the definition of that term contained in IC 6-2.5-1-3.\n\"Retail merchant\" has the same meaning as the definition of that term contained in IC 6-2.5-1-8.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 12. Marion County Food and Beverage Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-12-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"bf7214454fd976ac5aa4b23966f341f8d68ab5428a47abd34bd912d18741955e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-11-9","next":"us-in/ic-6-9-12-2"},"notice":"GroundRules: Original legal text. Not legal advice."}