In some counties or municipalities, businesses that sell food and beverages must register for sales tax and food and beverage tax. Businesses that cater food and beverages must register to collect food and beverage tax in adopting jurisdictions into which they cater food and beverages. Businesses that facilitate the sale of food and beverages must also register to collect food and beverage tax in all adopting jurisdictions from which they pick up the food and beverages.
The Indiana Department of Revenue (DOR) provides the food and beverage tax rates for each county or municipality in the table below. You may also contact your county auditor’s office to learn if your county has this tax.
For more information on the food and beverage tax, email your inquiry to businesstaxcompliance@dor.in.gov or call our business tax information line at 317-232-3425, option 5.
File and pay Food and Beverage taxes via INTIME.
If you previously registered for withholding, sales, FAB, CIT, or other trust taxes, you must still file a $0 returns even if there is no tax revenue or activity for that period. Late filed returns are subject to a penalty of up to 20%, and a minimum penalty of $5.
Example
Alison and Jaime run a winery in Fort Wayne. The winery has a small café that allows customers to pair wines with appetizer-style foods. The winery employs 10 people to assist with the café and processing the grapes. Alison and Jaime will need to register their business for food and beverage tax, withholding tax and sales tax. Selling bottles of wine and food requires the company to register for sales tax; being in Allen County requires the company to collect a one percent food and beverage tax; and having employees requires the company to withhold taxes for employees' wages. The business will register with DOR to set up the proper tax accounts. And because they'll be selling alcohol, they will need to get a license from the Alcohol and Tobacco Commission.
Food and Beverage Tax Guides
| Area | Code | Tax Rate | Effective Date |
|---|---|---|---|
| Allen County | (02) | 1% | 07/01/86 |
| Avon | (3232C) | 1% | 07/01/05 |
| Attica | (2323A) | 1% | 11/01/19 |
| Boone County | (06) | 1% | 08/01/05 |
| Brownsburg | (3232A) | 1% | 08/01/95 |
| Carmel | (2929A) | 1% | 08/01/05 |
| Cicero | (2929E) | 1% | 01/01/25 |
| Cloverdale | (67671) | 1% | 09/01/13 |
| Columbia City | (9292A) | 1% | 01/01/24 |
| Danville | (3232D) | 1% | 09/01/19 |
| Delaware County | (18) | 1% | 08/01/86 |
| Fishers | (2929D) | 1% | 12/01/22 |
| Greenwood | (4141A) | 1% | 03/01/20 |
| Hamilton County | (29) | 1% | 08/01/05 |
| Hammond | (4545B) | 1% | 08/01/24 |
| Hancock County | (30) | 1% | 08/01/05 |
| Hendricks County | (32) | 1% | 08/01/05 |
| Henry County | (33) | 1% | 10/01/87 |
| Johnson County | (41) | 1% | 08/01/05 (Collected on a county level except for Marketplace Facilitators) |
| Jasper | (1919A) | 1% | 01/01/24 |
| Lebanon | (0606B) | 1% | 11/01/05 |
| Madison County | (48) | 1% | 02/01/89 |
| Marion County | (49) | 2% | 07/01/05 |
| Martinsville | (5555A) | 1% | 07/01/05 |
| Merrillville | (4545A) | 1% | 02/01/24 |
| Monroe County | (53) | 1% | 02/01/18 |
| Mooresville | (5555) | 1% | 08/01/90 |
| Nashville | (0707) | 1% | 07/01/87 |
| Noblesville | (2929B) | 1% | 08/01/05 |
| Orange County (Historic Hotel) | (59591) | 2% | 07/01/15 |
| Plainfield | (3232B) | 1% | 08/01/95 |
| Rockville | (61611) | 1% | 09/01/15 |
| Shelby County | (73) | 1% | 08/01/05 |
| Shipshewana | (4444) | 1% | 07/01/90 |
| Vanderburgh County | (82) | 1% | 08/01/85 |
| Vigo County | (84) | 1% | 09/01/18 |
| Westfield | (2929C) | 1% | 09/01/05 |
| Whitestown | (0606C) | 1% | 06/01/21 |
| Zionsville | (0606A) | 1% | 11/01/05 |
Additional Resources
- INBiz
- Sales tax information
- Indiana Health Department
- Indiana Secretary of State
- Alcohol & Tobacco Commission
- Information for sales tax on meals and banquets
- Information for sales tax on restaurant owners including fast food operations and caterers
- IRS Small Business and Self-Employed Tax Center
- Local food and beverage taxes
- More information on food and beverage tax
- Indiana current year tax forms
- Frequently asked questions