reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 56. Hamilton County Innkeeper's Tax › 6-9-56-5. Commission; Membership; Terms of Office; Meetings

Sec. 5. (a) The county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county.
(b) The county executive shall determine the number of members, which must be an odd number and may not exceed fifteen (15) members, to be appointed to the commission. A simple majority of the members must represent the hospitality industry or be:
(1) engaged in a convention, visitor, or tourism business; or
(2) involved in or promoting conventions, visitors, or tourism.
A member appointed to the commission under subdivision (1) or (2) need not be a resident of the county if the member is an owner or an executive level employee of a convention, visitor, or tourism business that is located within the county. However, the member must be a resident of Indiana. If available and willing to serve, at least two (2) of the members must be engaged in the business of renting or furnishing rooms, lodging, or accommodations (as described in section 3 of this chapter). Not more than one (1) member may be affiliated with the same business entity. Except as otherwise provided in this subsection, each member must reside in the county. The county executive shall also determine who will make the appointments to the commission.
(c) All terms of office of commission members begin on January 1. Initial appointments must be for staggered terms, with subsequent appointments for two (2) year terms. A member whose term expires may be reappointed to serve another term. If a vacancy occurs, the appointing authority shall appoint a qualified person to serve for the remainder of the term. If an initial appointment is not made by February 1 or a vacancy is not filled within thirty (30) days, the commission shall appoint a member by majority vote.
(d) A member of the commission may be removed for cause by the member's appointing authority.
(e) Members of the commission may not receive a salary. However, commission members are entitled to reimbursement for necessary expenses incurred in the performance of their respective duties.
(f) Each commission member, before entering the member's duties, shall take an oath of office in the usual form, to be endorsed upon the member's certificate of appointment and promptly filed with the clerk of the circuit court of the county.
(g) The commission shall meet after January 1 each year for the purpose of organization. It shall elect one (1) of its members president, another vice president, another secretary, and another treasurer. The members elected to those offices shall perform the duties pertaining to the offices. The first officers chosen shall serve from the date of their election until their successors are elected and qualified. A majority of the commission constitutes a quorum, and the concurrence of a majority of the commission is necessary to authorize any action.
As added by P.L.236-2023, SEC.121.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 56. Hamilton County Innkeeper's Tax › 6-9-56-6. Duties of Commission

Sec. 6. (a) The commission may:
(1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable;
(2) sue and be sued;
(3) enter into contracts and agreements;
(4) make rules necessary for the conduct of its business and the accomplishment of its purposes;
(5) receive and approve, alter, or reject requests and proposals for funding by corporations qualified under subdivision (6);
(6) after its approval of a proposal, transfer money from the funds established under section 4(a) of this chapter, or from money transferred from those funds to the commission's treasurer under section 4(b) of this chapter, to any Indiana nonprofit corporation to promote and encourage conventions, visitors, or tourism in the county; and
(7) require financial or other reports from any corporation that receives funds under this chapter.
(b) All expenses of the commission shall be paid from the funds established under section 4(a) of this chapter or from money transferred from those funds to the commission's treasurer under section 4(b) of this chapter. The commission shall annually prepare a budget, taking into consideration the recommendations made by a corporation qualified under subsection (a)(6), and submit it to the county fiscal body for its review and approval. An expenditure may not be made under this chapter unless it is in accordance with an appropriation made by the county fiscal body in the manner provided by law.
As added by P.L.236-2023, SEC.121.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 56. Hamilton County Innkeeper's Tax › 6-9-56-7. Deposit of Money in the Convention, Visitor, and Tourism Promotion Fund; Uses and Transfers of Money in the Fund

Sec. 7. (a) The county treasurer shall deposit in the convention, visitor, and tourism promotion fund the amount of money received under section 3 of this chapter that is not more than five percent (5%).
(b) Money in the convention, visitor, and tourism promotion fund shall be expended only as provided in this chapter.
(c) The commission may transfer money in the convention, visitor, and tourism promotion fund to any Indiana nonprofit corporation for the purpose of promotion and encouragement in the county of conventions, trade shows, visitors, or special events. The commission may transfer money under this section only after approving the transfer. The commission may transfer money under this subsection on a monthly basis or at another frequency as determined by the commission.
As added by P.L.236-2023, SEC.121.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 56. Hamilton County Innkeeper's Tax › 6-9-56-8. Deposit of Money in the Tourism Capital Fund; Uses and Transfers of Money in the Fund

Sec. 8. (a) The county treasurer shall deposit in the tourism capital fund the amount of money received under section 3 of this chapter that exceeds five percent (5%). Money deposited in the tourism capital fund shall be transferred or expended only as provided in this section.
(b) The commission must approve any transfer of money from the tourism capital fund and may transfer money from the tourism capital fund to support capital projects in the county that promote long term tourism, convention, or recreation projects proposed by any of the following:
(1) The county government.
(2) A city government.
(3) A separate body corporate and politic in Hamilton County.
(4) Any Indiana nonprofit corporation in Hamilton County.
The commission may transfer money under this subsection on a monthly basis or at another frequency as determined by the commission.
(c) The commission may also review and approve proposals submitted by applicants that seek money from the tourism capital fund with the purpose and view of enhancing or providing support for capital projects that promote long term tourism, convention, or other economic development related to recreation. Funding available under this subsection shall be made available on an annual basis. In determining whether to provide funding to a particular capital project under this subsection, the commission may use the following factors as a guide for capital project funding:
(1) The proposed capital project is believed to be economically sound to the Hamilton County tourism, convention, or recreation economy and is also believed to be beneficial to:
(A) the general population of Hamilton County; or
(B) a particular location in Hamilton County.
(2) The proposed capital project provides for reasonably adequate public assembly, gathering, or entertainment space and is integrally related to enhancing the tourism, convention, or recreation opportunities in Hamilton County or a particular location in Hamilton County.
(3) The commission makes a reasonable effort to assess whether a proposed capital project aligns with the purpose of the commission and has a direct, indirect, or supportive relationship to the mission and promotional efforts of the commission as established and funded by the convention, visitor, and tourism promotion fund.
A capital project proposed by an applicant that does not meet at least one (1) of the criteria set forth in this subsection will not be funded, and any remaining funds collected revert to the tourism capital fund for distribution by the commission on projects within Hamilton County.
(d) An applicant that receives a grant of money from the tourism capital fund under subsection (c):
(1) must agree to provide to the commission proof of project completion, including proof that the project was completed through the use of the grant money; and
(2) may be subject to annual financial reporting and audit.
As added by P.L.236-2023, SEC.121.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 56. Hamilton County Innkeeper's Tax › 6-9-56-9. Duties of the Commission Relating to Handling of Public Funds

Sec. 9. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission is subject to audit and supervision by the state board of accounts.
As added by P.L.236-2023, SEC.121.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 56. Hamilton County Innkeeper's Tax › 6-9-56-10. Improper Transfer or Receipt of Money; Offense

Sec. 10. (a) An individual member of the commission who knowingly or intentionally:
(1) approves the transfer of money to any person or corporation not qualified under law for that transfer; or
(2) approves a transfer for a purpose not permitted under law;
commits a Level 6 felony.
(b) A person who receives a transfer of money under this chapter and knowingly uses that money for any purpose not permitted under this chapter commits a Level 6 felony.
(c) It is a defense to a prosecution under this section that the person who engaged in the conduct prohibited by subsection (a) exercised reasonable business judgment and discretion based on information available at the time of the decision.
As added by P.L.236-2023, SEC.121.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 57. Decatur County Food and Beverage Tax › 6-9-57-3. Authorization to Impose Tax

Sec. 3. (a) The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the county may adopt an ordinance under this subsection only after the fiscal body has previously held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the county food and beverage tax is the only substantive issue on the agenda for the public hearing.
(b) If the county fiscal body adopts an ordinance under subsection (a), the county fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.
(c) If the county fiscal body adopts an ordinance under subsection (a), the county food and beverage tax applies to transactions that occur after the later of the following:
(1) The day specified in the ordinance.
(2) The last day of the month that succeeds the month in which the ordinance is adopted.
As added by P.L.236-2023, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 57. Decatur County Food and Beverage Tax › 6-9-57-4. Taxable Transactions; Exemption

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a 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 in which the tax is imposed; and
(3) by a retail merchant for consideration.
(b) Transactions described in subsection (a)(1) include transactions in which food or beverage is:
(1) served by a retail merchant off the merchant's premises;
(2) sold in a heated state or heated by a retail merchant;
(3) made of two (2) or more food ingredients, mixed or combined by a retail merchant for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses); or
(4) sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or package used to transport food).
(c) The county food and beverage tax does not apply to the furnishing, preparing, or serving of a food or beverage in a transaction that is exempt, or to the extent the transaction is exempt, from the state gross retail tax imposed by IC 6-2.5.
As added by P.L.236-2023, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 57. Decatur County Food and Beverage Tax › 6-9-57-5. Rate

Sec. 5. The county food and beverage tax rate:
(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and
(2) may not exceed one percent (1%);
of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.236-2023, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 57. Decatur County Food and Beverage Tax › 6-9-57-6. Applicability of State Gross Retail Tax Provisions

Sec. 6. A tax imposed under this chapter is imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.
As added by P.L.236-2023, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 57. Decatur County Food and Beverage Tax › 6-9-57-7. Distribution

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the county fiscal officer upon warrants issued by the auditor of state.
As added by P.L.236-2023, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 57. Decatur County Food and Beverage Tax › 6-9-57-8. Food and Beverage Tax Receipts Fund

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the county, the county fiscal officer shall establish a food and beverage tax receipts fund.
(b) The county fiscal officer shall deposit in the fund all amounts received under this chapter.
(c) Money earned from the investment of money in the fund becomes a part of the fund.
As added by P.L.236-2023, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 57. Decatur County Food and Beverage Tax › 6-9-57-9. Uses of Revenue

Sec. 9. Money in the food and beverage tax receipts fund must be used by the county only for the following purposes:
(1) Rehabilitation of the public pool facility.
(2) Improvements to the county fairgrounds property.
(3) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in subdivisions (1) and (2).
Revenue derived from the imposition of a tax under this chapter may be treated by the county as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the county.
As added by P.L.236-2023, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 57. Decatur County Food and Beverage Tax › 6-9-57-10. Covenant

Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or collection of the tax imposed under this chapter if the payment of any of the obligations is outstanding.
As added by P.L.236-2023, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 57. Decatur County Food and Beverage Tax › 6-9-57-11. Expiration

Sec. 11. (a) If the county imposes the tax authorized by this chapter, the tax terminates on July 1, 2045.
(b) This chapter expires July 1, 2045.
As added by P.L.236-2023, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 10. Taxation of Internet Access › Chapter 1. Prohibition on State or Local Tax on Internet Access › 6-10-1-1. "Internet"

Sec. 1. As used in this chapter, "Internet" means the myriad of computer and telecommunications facilities, including equipment and operating software, that comprises the interconnected worldwide network of networks that employ the Transmission Control Protocol/Internet Protocol (or any predecessor or successor protocols to that protocol) to communicate information of all kinds by wire or radio.
As added by P.L.44-2015, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 10. Taxation of Internet Access › Chapter 1. Prohibition on State or Local Tax on Internet Access › 6-10-1-2. "Internet Access"

Sec. 2. (a) As used in this chapter, "Internet access" means a service that enables users to connect to the Internet to access content, information, or other services offered over the Internet, without regard to whether the service is referred to as telecommunications, communications, transmission, or similar services, and without regard to whether a provider of the service is subject to regulation by the Federal Communications Commission as a common carrier under 47 U.S.C. 201 et seq.
(b) The term also includes the following:
(1) The purchase, use, or sale of communications services, including telecommunications services (as defined in IC 6-2.5-1-27.5), by a provider of a service described in subsection (a), to the extent the communications services are purchased, used, or sold to provide the service described in subsection (a) or to otherwise enable users to access content, information, or other services offered over the Internet.
(2) Services that are incidental to the provision of a service described in subsection (a), when furnished to users as part of such service, including a home page, electronic mail and instant messaging (including voice-capable and video-capable electronic mail and instant messaging), video clips, and personal electronic storage capacity.
(3) A home page, electronic mail and instant messaging (including voice-capable and video-capable electronic mail and instant messaging), video clips, and personal electronic storage capacity that are provided independently or that are not packaged with Internet access.
(c) The term does not include:
(1) voice, audio, or video programming; or
(2) other products and services, except services described in subsection (a) or (b), that use Internet protocol or any successor protocol and for which there is a charge, regardless of whether the charge is separately stated or aggregated with the charge for services described in subsection (a) or (b).
As added by P.L.44-2015, SEC.1. Amended by P.L.149-2016, SEC.32.
2023 Indiana Code › Title 6. Taxation › Article 10. Taxation of Internet Access › Chapter 1. Prohibition on State or Local Tax on Internet Access › 6-10-1-3. "Tax"

Sec. 3. (a) As used in this chapter, the term "tax" means:
(1) any charge that is imposed by the state or a political subdivision of the state for the purpose of generating revenues for governmental purposes and, except as provided in subsection (b), is not a fee imposed for a specific privilege, service, or benefit conferred; or
(2) the imposition on a seller of an obligation to collect and to remit to the state or a political subdivision of the state any gross retail tax, sales tax, or use tax imposed on a buyer by such a governmental entity.
(b) The term does not include any franchise fee or similar fee imposed by the Indiana utility regulatory commission under IC 8-1-34-23 under Section 622 or 653 of the Communications Act of 1934 (47 U.S.C. 542, 47 U.S.C. 573), or any other fee related to obligations or telecommunications carriers under the Communications Act of 1934 (47 U.S.C. 151 et seq.), except to the extent that:
(1) the fee is not imposed for the purpose of recovering direct costs incurred by the franchising or other governmental authority from providing the specific privilege, service, or benefit conferred to the payor of the fee; or
(2) the fee is imposed for the use of a public right-of-way based on a percentage of the service revenue and the fee exceeds the incremental direct costs incurred by the governmental authority associated with the provision of that right-of-way to the provider of Internet access service.
(c) For purposes of subsection (b), "direct costs" means costs incurred by a governmental authority solely because of an Internet service provider's use of the public right-of-way. The term does not include costs that the governmental authority would have incurred if the Internet service provider did not make such use of the public right-of-way. Direct costs shall be determined in a manner consistent with generally accepted accounting principles.
As added by P.L.44-2015, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 10. Taxation of Internet Access › Chapter 1. Prohibition on State or Local Tax on Internet Access › 6-10-1-4. "Tax on Internet Access or the Use of Internet Access"

Sec. 4. (a) As used in this chapter, "tax on Internet access or the use of Internet access" means a tax on Internet access, or any use of Internet access, regardless of whether the tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax.
(b) The term does not include a tax levied upon or measured by net income, capital stock, net worth, or property value.
As added by P.L.44-2015, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 10. Taxation of Internet Access › Chapter 1. Prohibition on State or Local Tax on Internet Access › 6-10-1-5. Prohibition

Sec. 5. Neither the state nor a political subdivision of the state may impose, assess, collect, or attempt to collect a tax (including a tax under IC 6-2.5) on Internet access or the use of Internet access.
As added by P.L.44-2015, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 1. General Purposes of Title › 7.1-1-1-1. General Purposes

Sec. 1. The following are the general purposes of this title:
(1) To protect the economic welfare, health, peace, and morals of the people of this state.
(2) To regulate and limit the manufacture, sale, possession, and use of alcohol and alcoholic beverages.
(3) To regulate the sale, possession, and distribution of tobacco products.
(4) To provide for the raising of revenue.
[Pre-1973 Recodification Citations: 7-1-1-1; 7-1-1-2.]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.250-2003, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 2. Construction and Scope of Title › 7.1-1-2-1. Construction

Sec. 1. Construction. This title is an exercise of the police powers of the state. The classifications and differentiations made in this title are real and are actually and substantially related to the accomplishment of the purposes of this title. The provisions of this title shall be liberally construed so as to effectuate the purposes of this title.
[Pre-1973 Recodification Citation: 7-1-1-1.]
Formerly: Acts 1973, P.L.55, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 2. Construction and Scope of Title › 7.1-1-2-2. Scope

Sec. 2. Except as provided in IC 7.1-5-1-3, IC 7.1-5-1-6, IC 7.1-5-7, and IC 7.1-5-8, this title applies to the following:
(1) The commercial manufacturing, bottling, selling, bartering, importing, transporting, delivering, furnishing, or possessing of alcohol, alcoholic beverages, industrial alcohol, malt, malt syrup, malt extract, liquid malt or wort.
(2) The sale, possession, use, and distribution of tobacco products.
[Pre-1973 Recodification Citation: 7-1-1-2.]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.213-2001, SEC.1; P.L.250-2003, SEC.2; P.L.141-2012, SEC.1; P.L.159-2014, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 2. Construction and Scope of Title › 7.1-1-2-3. Exceptions

Sec. 3. (a) The provisions of this title shall not prohibit the following:
(1) The manufacture, sale, possession, transportation, or use of vinegar.
(2) The sale or transportation of sacramental wine to a minister, priest, or rabbi for a religious purpose.
(3) The manufacture, purchase, possession, transportation, or distribution of sacramental wine for a religious purpose by a minister, priest, or rabbi.
(4) The manufacture of wine or beer that is not offered for sale and is used only for the following purposes:
(A) Personal or family use.
(B) Use in the residence of the person who manufactures the wine or beer.
(C) Use at organized affairs or exhibitions.
(D) Technical or sensory evaluations.
(E) Wine or beer educational seminars.
(F) Wine or beer competitions, including contests, tastings, or judgings.
(5) The manufacture, sale, possession, transportation, or use of industrial alcohol.
(6) Alcoholic beverages held, served, or consumed on airline flights.
(b) The transportation and the possession of alcoholic beverages described in subsection (a)(4) shall not be prohibited but shall be subject to the applicable provisions of this title.
(c) The manufacture, sale, possession, transportation, or use of alcohol or alcoholic beverages, or a preparation containing alcohol for a medicinal, scientific, or mechanical purpose, shall not be prohibited but shall be controlled, regulated, and confined to permittees as provided in this title.
[Pre-1973 Recodification Citation: 7-1-1-4.]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by Acts 1978, P.L.51, SEC.1; P.L.177-1999, SEC.3.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 2. Construction and Scope of Title › 7.1-1-2-4. Gender and Number

Sec. 4. Gender and Number. For purposes of this title, the masculine gender includes the feminine and where appropriate, the singular number includes the plural.
[1973 Recodification Citation: New.]
Formerly: Acts 1973, P.L.55, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 2. Construction and Scope of Title › 7.1-1-2-5. Direct and Indirect Prohibition

Sec. 5. Direct and Indirect Prohibition. For the purposes of this title, whenever a person is prohibited from doing a certain act or holding a certain interest directly, he shall be prohibited also from doing that act or holding that interest indirectly.
[1973 Recodification Citation: New.]
Formerly: Acts 1973, P.L.55, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 2. Construction and Scope of Title › 7.1-1-2-6. Repealed

[1973 Recodification Citation: New.]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by Acts 1976, P.L.24, SEC.5; Acts 1982, P.L.69, SEC.1. Repealed by P.L.1-1988, SEC.10.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 2. Construction and Scope of Title › 7.1-1-2-13. Repealed

As added by P.L.104-1995, SEC.1. Amended by P.L.70-1996, SEC.1. Repealed by P.L.1-1999, SEC.18.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-1. Generally

Sec. 1. Generally. The definitions contained in this chapter shall be applied throughout this title unless the context clearly requires otherwise.
[1973 Recodification Citation: New.]
Formerly: Acts 1973, P.L.55, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-2. "Accommodations"

Sec. 2. Accommodations. The term "accommodations" means the seating capacity for the serving of food in a room in which alcoholic beverages are sold. It does not mean any accommodation or seating capacity in the sleeping quarters in a hotel.
[Pre-1973 Recodification Citation: 7-1-1-11.]
Formerly: Acts 1973, P.L.55, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-3. "Adulterated Alcoholic Beverage"

Sec. 3. Adulterated Alcoholic Beverage. The term "adulterated alcoholic beverage" means:
(a) An alcoholic beverage that contains an ingredient prohibited by law or by a rule or regulation of the commission;
(b) An alcoholic beverage possessed, kept or offered for sale, or sold, which does not correspond substantially to the analysis, brand, or formula which has been registered with the commission; or,
(c) An alcoholic beverage whose analysis or formula is required to be registered with the commission and is not registered.
[Pre-1973 Recodification Citations: 7-1-1-5(13); 7-1-1-33(b).]
Formerly: Acts 1973, P.L.55, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-3.5. "Advertising Specialty"

Sec. 3.5. "Advertising specialty" means an item having a fair market value of:
(1) not more than one thousand dollars ($1,000); or
(2) more than one thousand dollars ($1,000) with the prior written approval of the commission;
that is designed to be used within a retailer or dealer establishment to attract consumer attention to the products of a manufacturer. The term includes items such as posters, placards, designs, inside signs (electric, mechanical, or otherwise), window decorations, trays, coasters, mats, menu cards, meal checks, paper napkins, foam scrapers, back bar mats, thermometers, clocks, calendars, and alcoholic beverage lists or menus. An advertising specialty must bear conspicuous and substantial advertising matter about the product or the manufacturer or wholesaler that is permanently inscribed or securely affixed.
As added by P.L.270-2017, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-4. "Alcohol"

Sec. 4. Alcohol. The term "alcohol" means the compound C2H5OH, known as ethyl alcohol, hydrated oxide of ethyl, or spirits of wine, from whatever source or by whatever process produced.
[Pre-1973 Recodification Citation: 7-1-1-3(f).]
Formerly: Acts 1973, P.L.55, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-5. "Alcoholic Beverage"

Sec. 5. The term "alcoholic beverage" means a liquid or solid that:
(1) is, or contains, one-half percent (0.5%) or more alcohol by volume;
(2) is fit for human consumption; and
(3) is reasonably likely, or intended, to be used as a beverage.
[Pre-1973 Recodification Citations: 7-1-1-3(a); 7-1-1-3(e).]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.78-1986, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-5.5. "Applicant"

Sec. 5.5. (a) "Applicant", for purposes of IC 7.1-3-18.5, means a person who applies for a tobacco sales certificate.
(b) "Applicant", for purposes of IC 7.1-7, has the meaning set forth in IC 7.1-7-2-2.
As added by P.L.94-2008, SEC.2. Amended by P.L.176-2015, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-6. "Beer"

Sec. 6. The term "beer" means an alcoholic beverage obtained by the fermentation of:
(1) an infusion or decoction of:
(A) barley malt or other cereal; and
(B) hops;
in water; or
(2) cereal byproducts.
[Pre-1973 Recodification Citation: 7-1-1-3(b).]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.194-2021, SEC.12.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-7. "Bona Fide Evidence of Majority or Identity"

Sec. 7. Bona Fide Evidence of Majority or Identity. The term "bona fide evidence of majority or identity" means a document, including, but not limited to, a license or permit to operate a motor vehicle, a Selective Service registration certificate, or an United States Armed Forces identification card, but excluding a voter's registration card, issued by the federal or state governments or one (1) of their political subdivisions.
[Pre-1973 Recodification Citation: 7-5-2-3(b).]
Formerly: Acts 1973, P.L.55, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-8. "Carrier"

Sec. 8. Carrier. The term "carrier" means:
(a) A common carrier, whether licensed under the laws of this state or not;
(b) A person as a proprietor who operates a transportation facility when regularly or casually operating intrastate state or from another state into this state; or,
(c) A person who carries alcoholic beverages for hire or as a free accommodation for a consignor or consignee and who has no permit under this title authorizing him to sell, furnish, give away, manufacture, or rectify alcoholic beverages.
[Pre-1973 Recodification Citation: 7-1-1-30.]
Formerly: Acts 1973, P.L.55, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-8.5. "Certificate"

Sec. 8.5. "Certificate" means a tobacco sales certificate for purposes of IC 7.1-3-18.5.
As added by P.L.250-2003, SEC.3.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-9. "Chairman"

Sec. 9. The term "chairman" means the presiding officer of the commission who is appointed by the governor pursuant to IC 7.1-2-1-5.
[Pre-1973 Recodification Citation: 7-1-1-3(k).]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.86-2018, SEC.83.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-9.5. "Hard Cider"

Sec. 9.5. The term "hard cider" means an alcoholic beverage that:
(1) is made from the normal alcoholic fermentation of the juice of sound, ripe apples; and
(2) contains at least one-half of one percent (0.5%) of alcohol by volume and not more than seven percent (7%) of alcohol by volume.
The term includes flavored, sparkling, or carbonated cider and cider made from condensed apple.
As added by P.L.119-1998, SEC.21.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-10. "Club"

Sec. 10. The term "club" means an association or corporation which meets the requirements provided in IC 7.1-3-20-1.
[Pre-1973 Recodification Citation: 7-1-1-3(c).]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.86-2018, SEC.84.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-11. "Commercially"

Sec. 11. Commercially. The term "commercially" means the manufacturing, bottling, selling, bartering, transporting, delivering, furnishing, or possessing of alcohol or alcoholic beverages elsewhere than in one's own residence.
[Pre-1973 Recodification Citation: 7-1-1-2.]
Formerly: Acts 1973, P.L.55, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-12. "Commission"

Sec. 12. The term "commission" means the alcohol and tobacco commission created by this title.
[Pre-1973 Recodification Citations: 7-1-1-3(d); 7-1-3-2; 7-2-1-5.]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.204-2001, SEC.15.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-12.5. "Consumer Advertising Specialty"

Sec. 12.5. "Consumer advertising specialty" means an item having a fair market value of:
(1) not more than three hundred dollars ($300); or
(2) more than three hundred dollars ($300) with the prior written approval of the commission;
that is designed to be carried away from the retailer or dealer establishment by the consumer. The term includes items such as trading stamps, nonalcoholic mixers, pouring racks, ash trays, bottle or can openers, cork screws, shopping bags, matches, printed recipes, pamphlets, cards, leaflets, blotters, post cards, pencils, shirts, caps, and visors. A consumer advertising specialty must bear conspicuous and substantial advertising matter about the product or the manufacturer or wholesaler that is permanently inscribed or securely affixed.
As added by P.L.270-2017, SEC.2.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-13. "Container"

Sec. 13. (a) "Container", except as provided in subsection (b), means a receptacle in which an alcoholic beverage is immediately contained and with which the alcoholic beverage contained in it is in immediate contact.
(b) "Container", for purposes of IC 7.1-7, has the meaning set forth in IC 7.1-7-2-5.
[Pre-1973 Recodification Citation: 7-1-1-33(g).]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.176-2015, SEC.2.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-13.5. "Conviction for Operating While Intoxicated"

Sec. 13.5. "Conviction for operating while intoxicated" means a conviction (as defined in IC 9-13-2-38) for a crime under IC 9-30-5-1 through IC 9-30-5-9, IC 35-46-9-6, or IC 14-15-8 (before its repeal).
As added by P.L.204-2001, SEC.16. Amended by P.L.40-2012, SEC.1; P.L.196-2015, SEC.1; P.L.142-2020, SEC.6.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-14. "Denatured Alcohol"

Sec. 14. Denatured Alcohol. The term "denatured alcohol" means alcohol to which has been added a substance or ingredient for the purpose of producing a compound or mixture which is unlikely to be used as a beverage and which is unfit for human consumption. Denatured alcohol is to be considered a form of industrial alcohol.
[Pre-1973 Recodification Citation: 7-1-1-3(g).]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.2-1995, SEC.37.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-14.5. "Department"

Sec. 14.5. (a) "Department", except as provided in subsection (b), means the Indiana Department of State Revenue.
(b) "Department", for purposes of IC 7.1-7, has the meaning set forth in IC 7.1-7-2-7.
Formerly: Acts 1973, P.L.56, SEC.1. As amended by P.L.176-2015, SEC.3.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-15. "Drug Store"

Sec. 15. Drug Store. The term "drug store" means a retail business establishment in which medicines and miscellaneous articles are sold.
[Pre-1973 Recodification Citation: 7-1-1-20.]
Formerly: Acts 1973, P.L.55, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-15.5. "Electronic Cigarette"

Sec. 15.5. "Electronic cigarette", has the meaning set forth in IC 35-46-1-1.5.
As added by P.L.20-2013, SEC.1. Amended by P.L.176-2015, SEC.4; P.L.206-2017, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-16. "Enforcement Officer"

Sec. 16. The term "enforcement officer" means a person employed by the commission to perform duties pursuant to IC 7.1-2.
[Pre-1973 Recodification Citation: 7-2-1-3(a).]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.86-2018, SEC.85.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-16.4. "Entertainment"

Sec. 16.4. "Entertainment", for purposes of IC 7.1-5-5, means one (1) or more of the following:
(1) Participation in a sporting event.
(2) Attendance at a sporting event or an event featuring live performances.
(3) Meals.
(4) Beverages.
(5) Ground transportation provided in connection with an activity described in subdivisions (1) through (4).
As added by P.L.270-2017, SEC.3. Amended by P.L.216-2019, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-16.5. "Entertainment Complex"

Sec. 16.5. The term "entertainment complex" means a premises that complies with one (1) or more of the following requirements:
(1) The premises:
(A) is a site for the performance of musical, theatrical, or other entertainment; and
(B) includes an area where at least six hundred (600) individuals may be seated at one (1) time in permanent seating.
(2) The premises:
(A) is located entirely within a five (5) mile radius of the center of a consolidated city;
(B) is used by a nonprofit organization primarily as a museum of fine arts, as a fine arts theater, or for the professional performance of musical or theatrical entertainment; and
(C) has audience:
(i) seating in one (1) or more performance spaces for at least two hundred (200) individuals; or
(ii) capacity of at least two hundred (200) individuals and has artist housing on the premises.
As added by P.L.71-1996, SEC.1. Amended by P.L.216-2019, SEC.2; P.L.285-2019, SEC.3; P.L.194-2021, SEC.13; P.L.220-2023, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-16.6. "Farm Winery"

Sec. 16.6. The term "farm winery" means a commercial winemaking establishment that produces wine and meets the requirements of IC 7.1-3-12-4.
As added by P.L.32-2021, SEC.14.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-16.7. "Flavored Malt Beverage"

Sec. 16.7. The term "flavored malt beverage" means an alcoholic beverage that has all of the following attributes:
(1) The alcoholic beverage is made from a malt beverage base that is flavored with aromatic essences or other flavorings in quantities and proportions that result in a product that possesses a character and flavor distinctive from the malt beverage base and is distinguishable from other malt beverages.
(2) The label, packaging, container, and any advertising or depiction of the alcoholic beverage disseminated, broadcast, or available in Indiana do not contain any of the following words, or a derivative, version, or non-English translation of the following words:
(A) Beer.
(B) Lager.
(C) Pilsner.
(D) Stout.
(E) Porter.
(F) Ale.
(G) Cider.
(H) Framboise.
(I) Lambic.
(J) Draft.
(K) Liquor.
(L) Bitter.
(M) Brew.
However, the label and packaging may contain in only one (1) location the words "flavored beer" placed adjacent to each other in type not to exceed two (2) millimeters in height.
(3) The alcoholic beverage creates no foam that gives the appearance of beer when the alcoholic beverage is poured from its container.
As added by P.L.72-1996, SEC.1. Amended by P.L.194-2021, SEC.14.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-17. "Fraternal Club"

Sec. 17. The term "fraternal club" means an association or corporation which meets the requirements provided in IC 7.1-3.
[Pre-1973 Recodification Citation: 7-1-1-3(c).]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.86-2018, SEC.86.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-18. "Gallon"

Sec. 18. Gallon. The term "gallon" means a liquid measure containing two hundred thirty-one (231) cubic inches.
[Pre-1973 Recodification Citation: 7-1-1-41(e).]
Formerly: Acts 1973, P.L.55, SEC.1.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-18.3. "Gift"

Sec. 18.3. "Gift", for purposes of IC 7.1-5-5, means anything of value, including a rebate, sum of money, accessory, furniture, fixture, loan of money, concession, privilege, use, title, interest, or lease, rehabilitation, decoration, improvement, or repair of premises.
As added by P.L.270-2017, SEC.4.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-18.5. "Grocery Store"

Sec. 18.5. (a) "Grocery store" means a store or part of a store that is known generally as:
(1) a supermarket, grocery store, or delicatessen and is primarily engaged in the retail sale of a general food line, which may include:
(A) canned and frozen foods;
(B) fresh fruits and vegetables; and
(C) fresh and prepared meats, fish, and poultry;
(2) subject to subsection (b), a convenience store or food mart and is primarily engaged in:
(A) the retail sale of a line of goods that may include milk, bread, soda, and snacks; or
(B) the retail sale of automotive fuels and the retail sale of a line of goods that may include milk, bread, soda, and snacks;
(3) a warehouse club, superstore, supercenter, or general merchandise store and is primarily engaged in the retail sale of a general line of groceries or gourmet foods in combination with general lines of new merchandise, which may include apparel, furniture, and appliances; or
(4) a specialty or gourmet food store primarily engaged in the retail sale of miscellaneous specialty foods not for immediate consumption and not made on the premises, not including:
(A) meat, fish, and seafood;
(B) fruits and vegetables;
(C) confections, nuts, and popcorn; and
(D) baked goods.
(b) The term includes a convenience store or food mart as described in subsection (a)(2) only if the sale of alcoholic beverages on the premises of the convenient store or food mart represents a percentage of annual gross sales of twenty-five percent (25%) or less of all items sold on the premises, excluding gasoline and automotive oil products.
(c) The term does not include an establishment known generally as a gas station that is primarily engaged in:
(1) the retail sale of automotive fuels, which may include diesel fuel, gasohol, or gasoline; or
(2) the retail sale of automotive fuels, which may include diesel fuel, gasohol, or gasoline and activities that may include providing repair service, selling automotive oils, replacement parts, and accessories, or providing food services.
As added by P.L.94-2008, SEC.3.
2023 Indiana Code › Title 7.1. Alcohol and Tobacco › Article 1. General Provisions › Chapter 3. Definitions of General Applicability › 7.1-1-3-19. "Hotel"

Sec. 19. The term "hotel" means an establishment which meets the requirements provided in IC 7.1-3-20-18.
[Pre-1973 Recodification Citation: 7-1-1-3(n).]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.79-1986, SEC.1.