Title 7.1, TITLE 7.1. TITLE 7.1. ALCOHOL AND TOBACCO
89 chapters · 1,072 sections in this title.
Ind. Code § 7.1-4-4.5-1 Rate of tax
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Sec. 1. An excise tax at the rate of eleven and one-half cents ($0.115) a gallon is imposed 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.
Ind. Code § 7.1-4-4.5-2 Applicability of tax
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Sec. 2. The hard cider excise tax applies only to hard cider. An alcoholic beverage that is subject to the hard cider excise tax is not subject to the liquor excise tax or the wine excise tax. As added by P.L.119-1998, SEC.24.
Ind. Code § 7.1-4-4.5-3 Persons liable for tax
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Sec. 3. The hard cider excise tax shall be paid by the holder of a vintner's permit, a farm winery permit, a wine wholesaler's permit, a direct wine seller's permit, a beer wholesaler's permit, a dining car wine permit, or a boat wine permit on the hard cider to which the tax is …
Ind. Code § 7.1-4-4.5-4 Gauging alcoholic beverages
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Sec. 4. The commission and the department may adopt rules and maintain gauges in a winery, farm winery, or a wholesaler's premises for the proper gauging of the alcoholic beverages to which the hard cider excise tax is applicable and the assessment of that tax. As added by P.L.11…
Ind. Code § 7.1-4-4.5-5 Necessity of invoice; contents
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Sec. 5. (a) All sales of hard cider made by a primary source of supply to a wine wholesaler must at the time of the sale be accompanied by an invoice that shows the following: (1) The name and address of seller and purchaser. (2) The date of disposition. (3) The name or names of …