Sec. 1. An excise tax, known as the hard cider excise tax, is imposed at the rate of eleven and one-half cents ($0.115) a gallon upon the manufacture and sale or gift, or withdrawal for sale or gift, of hard cider within Indiana. As added by P.L.119-1998, SEC.24. Amended by P.L.128-2026, SEC.90.
Rate of tax
Ind. Code § 7.1-4-4.5-1, under Hard Cider Excise Tax.
Ind. Code § 7.1-4-4.5-1