{"data":{"id":"us-in/ic-6-9-12-4","jurisdiction":"us-in","citation":"IC 6-9-12-4","heading":"Exemptions","body":"Sec. 4. The county food and beverage tax 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.","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#6-9-12-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"8d4025c2103aa481b14cdca24e6e82177fc1c044828b1686441312c632ac0b95","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-12-3","next":"us-in/ic-6-9-12-5"},"notice":"GroundRules: Original legal text. Not legal advice."}