Title 7.1, ALCOHOL AND TOBACCO

Sec. 13. An action authorized by section 12 of this chapter shall be brought in the name of the State of Indiana on the relation of the commission. The commission may be represented by an attorney selected by it, or by the attorney general, or by a deputy or assistant attorney ge…

Sec. 14. The remedies authorized by IC 7.1-2-5, and by this chapter are cumulative and in no sense shall one (1) of the remedies exclude another. The remedies provided in this article shall not limit or remove the power of the commission to revoke a permit. [Pre-1973 Recodificati…

Sec. 2. Public Nuisance: Acts. An act or practice, or manner of conducting a business by a permittee contrary to a provision of this title or to a rule or regulation of the commission, or by a person not a permittee contrary to a provision of this title, shall also constitute a p…

Sec. 3. Public Nuisance: Untaxed Liquor. A malt article, liquid, alcoholic beverage, or container of a substance or beverage in respect to which an excise tax or license fee is imposed under this title and upon which the tax or fee has not been paid, the receptacle in which it is…

Sec. 4. Abatement of Public Nuisance. The commission, the chairman, the attorney general, a prosecuting attorney, a permittee authorized to sell alcoholic beverages within the county in which a common nuisance exists, kept, or maintained, or a number of permittees authorized to s…

Sec. 5. Available Remedies. The plaintiff in an action to abate a public nuisance shall not be required to give bond in the action. A temporary restraining order, a preliminary injunction, a permanent injunction, and other appropriate relief may be granted in this action as is al…

Sec. 6. Evidence of Federal Tax Payment. The payment of a federal government special tax by a person, or the possession by him of a stamp or receipt issued to him by the federal government, either as a retail dealer, or as a wholesale dealer in alcoholic beverages, or the possess…

Sec. 7. Order of Court. The court shall order upon final judgment against the defendant that the room, house, building, structure, boat or place of any kind shall be closed for a period of one (1) year. However, the court may order in the alternative that the premises be closed f…

Sec. 8. The bond required by section 7 of this chapter shall be conditioned that an alcoholic beverage will not thereafter be manufactured, possessed, sold, bartered, given away, furnished, or otherwise disposed of in or on the public nuisance, or kept in or on it with the intent…

Sec. 9. Recovery on Bond. The whole amount of the bond filed under this chapter may be recovered as a penalty if a condition of the bond is violated. The penalty recovered shall be for the use of the city or town, or if outside the limits of a city or town, then to the county, in…

Sec. 1. (a) Subject to sections 3.5 and 3.6 of this chapter, the commission may issue a temporary beer permit without publication of notice or investigation before a local board to a qualified person as provided in this chapter. In all other respects, a temporary beer permit shal…

Sec. 10. The holder of a dining car beer permit shall pay to the department the beer excise tax on the beer or flavored malt beverage withdrawn for sale within Indiana. [Pre-1973 Recodification Citation: 7-1-1-14.] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.6. As …

Sec. 11. Shipments by Carrier. Nothing contained in a dining car beer permit or the privileges accorded under it shall effect the provisions of this title in regard to the shipment of alcoholic beverages by a carrier for either a consignor, or a consignee, or both. [Pre-1973 Reco…

Sec. 12. Boat Beer Permits: Application. The commission may issue a boat beer permit to the proprietor of a boat engaged in regular passenger service and which makes regular runs in seasonable weather between established termini. [Pre-1973 Recodification Citation: 7-1-1-15.] Form…

Sec. 13. The commission shall follow all the procedures for publication of notice and investigation before a local board as provided in IC 7.1-3-19, before it issues a boat beer permit. However, the publication and investigation shall be made in any county in this state where the…

Sec. 14. (a) Except as provided in subsection (b), the holder of a boat beer permit may purchase beer, possess it, and sell it at retail for consumption only in the dining room of the boat described in the application. The permit holder may sell beer only in the course of a run a…

Sec. 15. Temporary Boat Beer Permits. The commission may issue a temporary boat beer permit to the proprietor of a boat under the same terms and conditions as are provided for the issuance of a temporary beer permit. A temporary boat beer permit shall be applicable to the dining …

Sec. 16. (a) The commission may issue a beer retailer permit, either inside or outside corporate limits, to the proprietor of a race track that: (1) meets the specifications of rules adopted by the commission; and (2) is sanctioned by a nationally chartered and recognized racing …

Sec. 2. The commission may issue a temporary beer permit to a person who is qualified to hold a beer retailer's permit and who has such other qualifications as the commission may prescribe by a provisional order until it adopts a rule or regulation on the matter. However, the spe…

Sec. 3. The commission may issue a temporary beer permit only to: (1) enable a fair, athletic event, barbecue, picnic, wedding reception, convention, exhibition, spectacle or contest to be publicly held and carried on; or (2) accommodate the institutional activities of an associa…

Sec. 3.5. (a) This section applies to a temporary beer permit for the sale of beer within a city having a population of more than one hundred fifty thousand (150,000) and less than five hundred thousand (500,000). (b) The commission may not issue a temporary beer permit to a pers…

Sec. 3.6. (a) This section applies to a temporary beer permit for the sale of beer in a town park in a town having a population of less than ten thousand (10,000). (b) The commission may not issue a temporary beer permit to a person unless: (1) the person meets all of the require…

Sec. 3.8. (a) Notwithstanding any other provision in this chapter, the commission may issue a temporary beer permit if all the following apply: (1) The temporary beer permit is issued for a festival or event that meets all the following: (A) The festival or event promotes, at lea…

Sec. 4. Term of Permit. The commission may issue a temporary beer permit for a term, to and including, fifteen (15) days from its issuance. However, if an emergency exists, in the judgment of the commission, a temporary beer permit may be renewed for a period not to exceed fiftee…

Sec. 5. The holder of a temporary beer permit shall be entitled to purchase and receive beer on any day of the year, only from a person who holds a brewer's permit, a beer wholesaler's permit, or a beer dealer's permit at their respective places of business. A lawful supplier may…

Sec. 6. Dining Car Beer Permits. The commission may issue a dining car beer permit to a corporation that owns or operates a railroad as a public carrier. The commission also may issue a dining car permit to a person who owns, operates, or leases cars which are operated as part of…

Sec. 7. Scope of Permit. The holder of a dining car beer permit shall be entitled to bring into Indiana, for the purpose of service within its dining and buffet cars, sufficient beer for the accommodation of passengers riding on the train, when served by the drink only and to be …

Sec. 8. Display of Permit. The original dining car beer permit shall be kept displayed at the main Indiana office of the person to whom it was issued. A certificate of an officer or agent of the permittee stating that a dining car beer permit is in full force and effect for the c…

Sec. 9. Renewals. The holder of a dining car beer permit need not renew his permit annually. However, in order to keep the permit in force, the permittee must pay the annual license fee to the chairman on the anniversary date of the issuance of the original permit. [Pre-1973 Reco…

Sec. 1. The chairman and the department shall have the power to examine the books, papers, records, and premises of a manufacturer, wholesaler, retailer, dealer, or direct wine seller's permit holder under this title for the purpose of determining whether the excise taxes imposed…

Sec. 2. (a) The owner, possessor, or person in control of premises where there is the presence of alcoholic beverages or other articles subject to excise taxes or other fees imposed under this article, but that have not been paid, shall be liable for all the taxes and fees due an…

Sec. 2.1. The commission may adopt rules under IC 4-22-2 to coordinate compliance with the laws, rules, and administrative policies governing the assessment and collection of sales taxes. As added by Acts 1977, P.L.96, SEC.2. Amended by P.L.204-2001, SEC.45; P.L.128-2026, SEC.92.…

Sec. 3. (a) The department shall collect the excise taxes imposed by this title. (b) An alcoholic beverage subject to a tax under this article shall be taxed only once, at the first sale or withdrawal for sale, in the following manner: (1) When a primary source of supply located …

Sec. 3.5. (a) A person who is liable for the payment of an excise tax levied by this title shall file a monthly return with the department on or before the twentieth day of the month following the month in which the liability for the tax accrues by reason of the manufacture, sale…

Sec. 3.7. (a) A person may claim a deduction on the monthly return under the following circumstances: (1) the person made an exempt sale or withdrawal for sale of an alcoholic beverage under section 5.5 of this chapter. (2) an alcoholic beverage was damaged or destroyed while in …

Sec. 4. The department shall allow a taxpayer a discount of one and one-half percent (1 1/2%) of the amount of excise taxes otherwise due for the accurate reporting and timely remitting of the excise taxes imposed by this title. [Pre-1973 Recodification Citation: 7-2-1-17(c).] Fo…

Sec. 5. For alcoholic beverage excise tax purposes, a sale shall not be deemed to have been made until the goods leave the custody of the seller. [Pre-1973 Recodification Citation: 7-2-1-17(c).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.128-2026, SEC.97.

Sec. 5.5. (a) Sales or withdrawals from sale of alcoholic beverages intended for export to a state outside Indiana are exempt from alcoholic beverage excise tax. (b) Sales or withdrawals of alcoholic beverages for sale to the United States government, its agencies, and instrument…

Sec. 6. The provisions of this article shall not be construed as imposing a floor stock tax on the goods held by a permittee of any type under this title. [Pre-1973 Recodification Citation: 7-2-1-17(c).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.128-2026, SEC.99.

Sec. 7. There shall be an annual appropriation, from the sum of money allocated to the general fund by this title, of a sum of money necessary for the purpose of carrying out the provisions of this title. The claims for operating expenses incurred under the provisions of this tit…

Sec. 8. (a) If a person who holds a permit under this title: (1) fails to account for, or pay over to the chairman or the department, or both, an annual license fee, or excise tax, or other levy imposed by this title; (2) defaults in a condition of the person's bond; or (3) fails…

Sec. 1. (a) It is a Class C misdemeanor for a person to knowingly own, have in the person's possession or under the person's control, or use a still or distilling apparatus for the manufacture of liquor, except as otherwise provided in this title. (b) It is a Class C misdemeanor …

Sec. 2. (a) It is unlawful for a person to act as a salesman, regardless of whether the sale is to be made by a seller within this state, to a buyer within or without this state, or by a seller outside this state for delivery to a buyer within this state, or whether the sale othe…

Sec. 3. (a) It is unlawful for a person to act as a clerk in a package liquor store, or as a bartender, waiter, waitress, security, bouncer, or manager for a retailer permittee unless that person has applied for and been issued the appropriate permit. This section does not apply …

Sec. 4. (a) It is unlawful for a person to falsify, or cause to be falsified, an entry, statement, account, recital, or computation, or an application for a permit, or an instrument, or paper required to be filed in connection with the application, or in connection with the revoc…

Sec. 1. (a) If a manufacturer, wholesaler, or retailer violates any provision of this article, the manufacturer, wholesaler, or retailer may be reprimanded, assessed a civil penalty, or have the manufacturer's permit, wholesaler's tobacco sales certificate, or retailer's tobacco …