{"data":{"id":"us-in/ic-6-9-45.5-8","jurisdiction":"us-in","citation":"IC 6-9-45.5-8","heading":"Food and beverage tax","body":"Sec. 8. (a) An excise tax, known as the food and beverage tax, is imposed on those transactions described in section 9 of this chapter that occur at a historic hotels resort after June 30, 2015.\n(b) The rate of the tax imposed under this chapter equals two percent (2%) of the gross retail income on the transaction.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 45.5. Historic Hotels Food and Beverage Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-45.5-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"90dafb40b0420a78a2ebed5862b17e140b3cc7ce3d724e5b1282d5bec4083adc","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-45.5-7","next":"us-in/ic-6-9-45.5-9"},"notice":"GroundRules: Original legal text. Not legal advice."}