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§ 6-2-5-1-20 — Indiana Law | CourtGPT
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  4. Title 6 - Taxation/
  5. Article 2.5 - State Gross Retail and Use Taxes/
  6. Chapter 1 - Definitions6-2.5-1-1. "Unitary Transaction"/
  7. § 6-2-5-1-20
Indiana Legal Code

§ 6-2-5-1-20

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'Food and food ingredients' means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and that are consumed for their taste or nutritional value. The term does not include alcoholic beverages, candy, dietary supplements, tobacco products, or soft drinks.As added by P.L.257-2003, SEC.11. Amended by P.L.153-2006, SEC.3.