Section 6-2.5-5-20 - "Food and food ingredients for human consumption"(a) Sales of food and food ingredients for human consumption are exempt from the state gross retail tax.(b) For purposes of this section, the term "food and food ingredients for human consumption" includes the following items if sold without eating utensils provided by the seller: (1) Food sold by a seller whose proper primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries).(2) Food sold in an unheated state by weight or volume as a single item.(3) Bakery items, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas.(c) Except as otherwise provided by subsection (b), for purposes of this section, the term "food and food ingredients for human consumption" does not include: (4) food sold in a heated state or heated by the seller;(5) two (2) or more food ingredients mixed or combined by the seller 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);(6) food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or packaging used to transport the food);Amended by P.L. 92-2018,SEC. 1, eff. 7/1/2019.As added by Acts1980 , P.L. 52, SEC.1. Amended by P.L. 86-1989, SEC.1; P.L. 257-2003, SEC.25; P.L. 195-2005, SEC.2; P.L. 113-2010, SEC.51.