IC 6-9-12-1 — Definitions

Bills citing this section

• HB 12102026Signed into law

  Department of local government finance.

• HB 14062026Signed into law

  Tax and fiscal matters.

• HB 13532026In committee

  Bedford food and beverage tax.

• HB 11322026In committee

  Rush County food and beverage tax.

• HB 11422026In committee

  Uniform food and beverage tax.

Section text

Sec. 1. As used in this chapter: "Beverage" includes, but is not limited to, any alcoholic beverage. "Food" includes, but is not limited to, any food product. "Gross retail income" has the same meaning as the definition of that term contained in IC 6-2.5-1-5. "Person" has the same meaning as the definition of that term contained in IC 6-2.5-1-3. "Retail merchant" has the same meaning as the definition of that term contained in IC 6-2.5-1-8.

As added by Acts 1981, P.L.99, SEC.1.

Source: official publisher (2026 edition)

Sections citing IC 6-9-12-1

• IC 6-9-20-2
• IC 6-9-21-2
• IC 6-9-24-2
• IC 6-9-25-2
• IC 6-9-26-2
• IC 6-9-27-2
• IC 6-9-33-2
• IC 6-9-35-2
• IC 6-9-36-2
• IC 6-9-40-2
• IC 6-9-41-2
• IC 6-9-43-2
• IC 6-9-44-2
• IC 6-9-45-2
• IC 6-9-47.5-2
• IC 6-9-48-2
• IC 6-9-49-2
• IC 6-9-50-2
• IC 6-9-51-2
• IC 6-9-52-2
• IC 6-9-54-2
• IC 6-9-54.5-2
• IC 6-9-55-2
• IC 6-9-57-2
• IC 6-9-58-2
• IC 6-9-59-2
• IC 6-9-61-2
• IC 6-9-62-2
• IC 6-9-63-2
• IC 6-9-64-2
• IC 6-9-65-2
• IC 6-9-66-2
• IC 6-9-67-2
• IC 6-9-68-2
• IC 6-9-69-2
• IC 6-9-70-2
• IC 6-9-71-2
• IC 6-9-72-2
• IC 6-9-73-2
• IC 6-9-77-2
• IC 6-9-78.1-2
• IC 6-9-78.2-2
• IC 6-9-78.3-2
• IC 6-9-78.4-2
• IC 6-9-79-2

Sections IC 6-9-12-1 cites

• IC 6-2.5-1-3
• IC 6-2.5-1-5
• IC 6-2.5-1-8