{"data":{"id":"us-in/ic-6-9-26-6","jurisdiction":"us-in","citation":"IC 6-9-26-6","heading":"Application of tax","body":"Sec. 6. Except as provided in section 8 of this chapter, a tax imposed under section 3 of this chapter applies to any transaction in which food or beverage is furnished, prepared, or served:\n(1) for consumption at a location, or on equipment, provided by a retail merchant;\n(2) in the county in which the tax is imposed; and\n(3) by a retail merchant for consideration.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 26. Madison County Food and Beverage Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-26-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2f0232b8f6c361b1fb06f1441bb86345aafe5ed5cb1e6a1ad70e8a24a5523b29","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-26-5","next":"us-in/ic-6-9-26-7"},"notice":"GroundRules: Original legal text. Not legal advice."}