Food and Beverage Tax

In some counties, businesses that sell food and beverages must register for sales tax and food and beverage tax.

The Department provides the food and beverage tax rates for each county 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, you may call our business tax information line at (317) 233-4016.

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 the Department 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.

Allen County (02) 1% 07/01/86
Avon, Town of (3232C) 1% 07/01/05
Boone County (06) 1% 08/01/05
Brownsburg, Town of (3232A) 1% 08/01/95
Carmel, Town of (2929A) 1% 08/01/05
Cloverdale, Town of (67671) 1% 09/01/13
Delaware County (18) 1% 08/01/86
Hamilton County (29) 1% 08/01/05
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)
Lebanon, Town of (0606B) 1% 11/01/05
Madison County (48) 1% 02/01/89
Marion County (49) 2% 07/01/05
Martinsville, Town of (5555A) 1% 07/01/05
Mooresville, Town of (5555) 1% 08/01/90
Nashville, Town of (0707) 1% 07/01/87
Noblesville, Town of (2929B) 1% 08/01/05
Orange County (Historic Hotel) (59591) 2% 07/01/15
Plainfield, Town of (3232B) 1% 08/01/95
Rockville, Town of (61611) 1% 09/01/15
Shelby County (73) 1% 08/01/05
Shipshewana, Town of (4444) 1% 07/01/90
Vanderburgh County (82) 1% 08/01/85
Westfield, Town of (2929C) 1% 09/01/05
Zionsville, Town of (0606A) 1% 11/01/05

Additional Resources