Indiana – Local Food and Beverage Taxes Updated

SALT Report 3134  – The Indiana Department of Revenue has updated its directive on local food and beverage taxes with a statement that “aside from nonsubstantive, technical changes, this version of the directive has been changed from the previous version to include the new food and beverage taxes authorized for Steuben County and Monroe County, as well as the towns of Cloverdale and Fishers.”

Steuben County was authorized to impose taxes at a rate of 1% in 2008 and Monroe County was authorized to impose taxes at a rate of 1% in 2009; neither county imposes the taxes.

Through House Bill 1070 of the 2013 Legislative session, the town of Cloverdale has been authorized to impose a 1% food and beverage tax (effective September 1, 2013) and the town of Fishers has been authorized a 1% food and beverage tax (effective July 1, 2013); which is in the process of being referred to the public for consideration and not yet imposed.  The new state Public Law 157-2013 (formerly HB 1070) requires the town of Fishers to adopt the tax on or before December 31, 2013.

For Further Information:

Indiana DOR Commissioner’s Directive No. 30 – “Local Food and Beverage Taxes”

Indiana House Bill 1070 (2013) – Local food and beverage taxes (Subseq Public Law 157-2013)

Fishers Indiana – Town Council Announcement:  Food & Beverage Tax

Indiana Daily Student – “County Council Halts Food, Beverage Tax”