Introduced Version




Citations Affected: IC 6-2.5-5-20 .

Synopsis: Sales tax exemption for vending machine food. Deletes a provision stating that food sold through a vending machine is subject to the gross retail sales and use tax.

Effective: January 1, 2002.


    January 9, 2001, read first time and referred to Committee on Finance.


First Regular Session 112th General Assembly (2001)

PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
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    A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Be it enacted by the General Assembly of the State of Indiana:

    SECTION 1. IC 6-2.5-5-20 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2002]: Sec. 20. (a) Sales of food for human consumption are exempt from the state gross retail tax.
    (b) For purposes of this section, the term "food for human consumption" includes:
        (1) cereals and cereal products;
        (2) milk and milk products, including ice cream;
        (3) meat and meat products;
        (4) fish and fish products;
        (5) eggs and egg products;
        (6) vegetables and vegetable products;
        (7) fruit and fruit products, including fruit juices;
        (8) sugar, sugar substitutes, and sugar products;
        (9) coffee and coffee substitutes;
        (10) tea, cocoa, and cocoa products;
        (11) spices, condiments, extracts, and salt;
        (12) oleomargarine; and

        (13) natural spring water.
    (c) For purposes of this section, the term "food for human consumption" does not include:
        (1) candy, confectionery, and chewing gum;
        (2) alcoholic beverages;
        (3) cocktail mixes;
        (4) soft drinks, sodas, and other similar beverages;
        (5) medicines, tonics, vitamins, and other dietary supplements;
        (6) water (except natural spring water), mineral water, carbonated water, and ice;
        (7) pet food;
        (8) food furnished, prepared, or served for consumption at a location, or on equipment, provided by the retail merchant;
        (9) meals served by a retail merchant off the merchant's premises;
        (10) food sold by a retail merchant who ordinarily bags, wraps, or packages the food for immediate consumption on or near the merchant's premises, including food sold on a "take out" or "to go" basis; and
        (11) food sold through a vending machine or by a street vendor.