Indiana's food and beverage tax: the current map, not the 2019 one
Indiana's food and beverage tax is adopted jurisdiction by jurisdiction, stacks on top of the state's 7% sales tax, and changes often enough that most of what the internet says about it is out of date. Everything on this page was read from the Department of Revenue's current rate table on August 9, 2026, and the differences from the older guidance floating around are exactly where restaurants get burned.
Clay Orander, Equip Payment Solutions principal, and the Indiana team. Updated August 9, 2026. Every figure carries its source and the date we read it.The short answer
Indiana F&B tax, current as of August 2026:
- Indianapolis: 9% all in 7% state sales tax plus Marion County's 2%, the only 2% county on the DOR table.
- Hamilton County dining cities: 9% all in county 1% plus city 1% in Carmel, Noblesville, Westfield, and since December 2022, Fishers.
- The map keeps growing Hammond 2024, Cicero and Marion city 2025, Madison January 2026, Lagro September 2026.
- It files separately, per jurisdiction and Johnson County's collection mechanics changed July 2026; clean POS classes are the defense.
What the current table actually says
Marion County: 2%, the only 2% county
Indianapolis restaurants collect 7% sales tax plus 2% food and beverage on prepared food: 9% all in, per the DOR table. Every plate, every daypart. The 2% has been in place since 2005 and it makes Marion the state's heaviest F&B county.
Hamilton County stacks to 2% in every dining city, Fishers included
The county's 1% (effective 2005) combines with a city 1% in Carmel, Noblesville and Westfield (2005) and, since December 1, 2022, Fishers. The old advice that Fishers was the 1% bargain of Hamilton County died that day, and content still repeating it is telling you its research age.
The map keeps growing
Recent and upcoming adopters on the current table: Hammond effective August 2024, Cicero January 2025, the city of Marion September 2025, Madison January 2026, and Lagro September 2026. The month your town adopts, your POS needs a new tax line and your bookkeeper a new return. That is a support call in a maintained install, and a silent misfiling in an abandoned one.
It files separately, per jurisdiction
F&B is its own return, per adopting jurisdiction, alongside your sales tax filing. The DOR's own table footnotes the moving parts, including Johnson County's collection change effective July 1, 2026. Clean per class, per location POS totals are what keep this from becoming a monthly research project.
The rates restaurant owners ask about most
| Jurisdiction | F&B rate | In effect since | All in on prepared food |
|---|---|---|---|
| Marion County (Indianapolis) | 2% | July 2005 | 9% 7% sales + 2% F&B |
| Carmel | 1% city + 1% county | City Aug 2005 | 9% 7% + 2% combined |
| Fishers | 1% city + 1% county | City Dec 2022 | 9% 7% + 2% combined |
| Noblesville | 1% city + 1% county | City Aug 2005 | 9% 7% + 2% combined |
| Westfield | 1% city + 1% county | City Sep 2005 | 9% 7% + 2% combined |
| Zionsville | 1% town + 1% Boone Co. | Town Nov 2005 | 9% 7% + 2% combined |
| Whitestown | 1% town + 1% Boone Co. | Town Jun 2021 | 9% 7% + 2% combined |
| Madison | 1% | January 2026 | 8% 7% + 1% |
| Lagro | 1% | September 2026 | 8% 7% + 1%, upcoming |
Indiana Department of Revenue food and beverage tax rate table, in.gov/dor, read 9 August 2026. Indiana state sales tax is 7%; county and municipal food and beverage taxes stack on top per the table. Rates and jurisdictions change; confirm with DOR or your accountant. General guidance, not legal, tax or accounting advice.
Why the freshness of this map is the whole point
The widely circulated Indiana F&B guidance derives from a DOR directive published in 2019, and the map has not sat still since: Fishers adopted, Whitestown adopted, a wave of smaller jurisdictions followed, and collection mechanics have shifted. A POS configured from the old map files wrong in at least one direction, and neither direction is good: overcharge and it is your guests, undercharge and it is your audit.
Our installs read the current table for your exact address at setup, and because Indiana is a supported state for Equip, jurisdiction changes after go live are our job to catch and apply, not yours to discover. When Lagro's tax lands in September, the Lagro install already on our books gets the new line that week.
The national tax and compliance research our team maintains at restaurantpointofsale.com covers the fifty state picture; this page is the Indiana layer, kept current because current is the entire value.
Questions Indiana owners ask
What is the food and beverage tax rate in Indianapolis?
2% on top of the 7% state sales tax, so 9% all in on prepared food, per the DOR's current rate table read August 2026. Marion is the only 2% county on the table.
Is Fishers still cheaper than Carmel for restaurant taxes?
No, and it has not been since December 1, 2022, when Fishers adopted its own 1% city food and beverage tax on top of Hamilton County's 1%. All four Hamilton County dining cities, Carmel, Fishers, Noblesville and Westfield, now stack to 2% local F&B, 9% all in. Guidance that says otherwise predates 2023.
Do I file food and beverage tax with my sales tax return?
No: it is a separate return, filed per adopting jurisdiction, and the mechanics can differ by county, with Johnson County's collection changing as of July 1, 2026 per the DOR table's own footnote. The POS's job is clean per class totals; your accountant's job is the filings; our job is keeping the classes right.
My town just adopted an F&B tax. What do I do?
Add the jurisdiction's line to your POS effective the adoption date, register for the return, and keep the classes clean from day one. For rooms on our installs this is a support call and it is handled the week the change lands; the current table's newest adopters, Madison in January 2026 and Lagro this September, are exactly this situation.
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