{"data":{"id":"us-in/ic-6-9-36-4","jurisdiction":"us-in","citation":"IC 6-9-36-4","heading":"Transactions taxed","body":"Sec. 4. Except as provided in section 6 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 or political subdivision, or both, 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 36. Lake County and Porter County Food and Beverage Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-36-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b08237045c55a9b6df05f3912d5220c4d99e96f99dd4f02262c54367a8f75387","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-36-3","next":"us-in/ic-6-9-36-5"},"notice":"GroundRules: Original legal text. Not legal advice."}