Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC2.2. SALES AND USE TAX |
Rule 45IAC2.2-5. Exempt Transactions of a Retail Merchant |
Section 45IAC2.2-5-45. Caterers
Latest version.
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(a) The law provides that the sale of meals shall be taxable whether such meals are served on or off the premises of the retailer. Accordingly the sale of food or meals by caterers is subject to sales tax.
(b) The tax applies to the entire charge made by caterers for serving meals, food and drink, inclusive of charges for food, the use of dishes, silverware, glasses, chairs, tables, etc., used in connection with serving meals, and for labor of serving meals. (Department of State Revenue; Ch. 5, Reg. 6-2.5-5-20(c)(060); filed Dec 1, 1982, 10:35 am: 6 IR 50)