Indiana DOR Issues Sales Tax Guidance for Restaurants, Caterers

The Indiana Department of Revenue (DOR) has published a sales tax informational bulletin, providing guidance on the application of sales tax to restaurant owners, including fast food operations and caterers. The bulletin outlines that generally, all sales of tangible personal property made by restaurants are subject to Indiana sales tax unless a specific exemption applies, and it details the taxability of various transactions, such as sales of prepared food, bulk serving items, catering services, and purchases made by restaurants, with the guidance effective upon publication. [Ind. Dep’t of Revenue, Sales Tax Information Bulletin 11, 01/31/26]

This story was produced by ...