Except as provided in section 10 of this chapter, a tax imposed under section 5 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 or municipality, or both, in which the tax is imposed; and(3) by a retail merchant for consideration.As added by P.L.214-2005, SEC.44.
Indiana Legal Code