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93 chapters · 1,047 sections in this title.
Ind. Code § 7.1-4-2-1 Rate of tax
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Sec. 1. An excise tax, known as the beer excise tax, is imposed at the rate of eleven and one-half cents ($.115) a gallon upon the sale of beer or flavored malt beverage within Indiana. [Pre-1973 Recodification Citations: 7-1-1-41(a); 7-2-1-17(a); 7-4-1-1.] Formerly: Acts 1973, P…
Ind. Code § 7.1-4-2-2 Persons liable for tax
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Sec. 2. (a) Except as provided in subsections (b) and (c), a brewer is liable for the beer excise tax on the sale or gift, or withdrawal for sale or gift, of beer or flavored malt beverage by the brewer to a person within Indiana. (b) In the case of a beer wholesaler receiving be…
Ind. Code § 7.1-4-2-7 Copy of invoice
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Sec. 7. A brewer or beer wholesaler in this state shall make a copy of each invoice when delivering beer to a person, showing the date of delivery, the amount and value of the shipment and the name of the purchaser. The brewer or wholesaler shall give one (1) copy of the invoice …
Ind. Code § 7.1-4-2-8 Tax refund
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Sec. 8. A beer wholesaler within Indiana who receives beer or flavored malt beverage upon which the beer excise tax has been paid shall be entitled to a refund of the amount of the tax on all tax-paid beer or flavored malt beverage shipped from Indiana by the wholesaler for sale …