Except as provided in section 8 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:(1) for consumption at a location, or on equipment, provided by a retail merchant;(2) in the county in which the tax is imposed; and(3) by a retail merchant for consideration.As added by P.L.74-1988, SEC.2.
Indiana Legal Code