Title 7.1, ALCOHOL AND TOBACCO

Sec. 2. (a) The commission shall not issue a beer retailer's permit, except as otherwise authorized in this title and subject to the other restrictions contained in this title, to the following persons: (1) A person who does not have lawful status (as defined in IC 9-13-2-92.3). …

Sec. 3. Premises Outside Corporate Limits. (a) The commission may issue a beer retailer's permit for premises situated outside the corporate limits of an incorporated city or town if the premises are within, or in immediate proximity to, an unincorporated town: (1) which has been…

Sec. 6. (a) The holder of a beer retailer's permit shall be entitled to purchase beer for sale under the permit only from a permittee entitled to sell to the beer retailer under this title. A beer retailer shall be entitled to possess beer and sell beer at retail to a customer fo…

Sec. 6.5. A beer retailer may sell, donate, transport, and deliver beer to a qualified organization for: (1) an allowable event under IC 7.1-3-6.1; (2) a charity auction under IC 7.1-3-6.2; or (3) an event under IC 7.1-3-6.3. As added by P.L.163-2025, SEC.15.

Sec. 7. (a) Notwithstanding any other law, a beer retailer may limit sales to the following: (1) Persons that the retailer selects to have access to the retailer's facilities and services in return for payment of an annual fee to the retailer. (2) Guests of a person described in …

Sec. 1. An excise tax, known as the wine excise tax, is imposed at the rate of forty-seven cents ($0.47) a gallon upon the manufacture and sale or gift, or withdrawal for sale or gift, of wine, except hard cider, within this state. [Pre-1973 Recodification Citations: 7-1-1-41(c);…

Sec. 2. (a) The wine excise tax shall apply to the following beverages: (1) Wine containing less than twenty-one percent (21%), of absolute alcohol reckoned by volume. (2) Alcoholic beverages containing fifteen percent (15%), or less, of absolute alcohol reckoned by volume, mixed…

Sec. 3. (a) Except as provided in subsections (b) and (c), the wine 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 dining car wine permit, or a boat wine permit on the alcoholic beve…

Sec. 5. The commission and the department shall have the power to prescribe regulations and maintain gauges in a winery, farm winery, or a wholesaler's premises for the proper gauging of the alcoholic beverages to which the wine excise tax is applicable and the assessment of that…

Sec. 6. The wine excise tax shall not apply to the sale or withdrawal for sale of wine to a pastor, rabbi, or priest for sacramental or religious purposes only. [Pre-1973 Recodification Citation: 7-1-1-41(c).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.128-2026, SEC.89…

Sec. 7. (a) All sales of alcoholic beverages made by a primary source of supply to a wine wholesaler shall at the time of the sale be accompanied by an invoice that must show the following: (1) The name and address of the seller and the purchaser. (2) The date of disposition. (3)…

Sec. 1. It is a Class C misdemeanor for a person to sell, barter, give away, or possess an alcoholic beverage, knowing that all taxes due the state on it are not paid. [Pre-1973 Recodification Citation: 7-1-1-32(6).] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.30. …

Sec. 3. (a) It is unlawful for a person, other than an officer of the state lawfully entitled to do so, to furnish evidence of the payment of the excise tax, or to execute or issue a permit of any type, to another person. (b) A person who knowingly or intentionally violates this …

Sec. 5. (a) It is unlawful for a person to possess an article, instrument, imitation, or counterfeit of a permit, other than one lawfully issued to the person and which the person is lawfully entitled to possess. (b) It is unlawful for a person to display an imitation or counterf…

Sec. 6. (a) It is unlawful for a person to make a statement, written or oral, as to payment to, or the receipt by, the state, for the purpose of defrauding the state of a tax or license fee imposed by this title. (b) A person who knowingly or intentionally violates this section c…

Sec. 7. Evidence. The possession of a permit, or of an imitation or counterfeit of a permit, contrary to the provisions of this chapter, is prima facie evidence of an intent to defraud the state by the possessor of the prohibited article. [Pre-1973 Recodification Citation: 7-1-1-…

Sec. 1. (a) Not later than January 1, 2027, a manufacturer of e-liquid or an e-liquid product that is manufactured or sold in Indiana must obtain a permit under this section. (b) A manufacturer of e-liquid may not mix, bottle, package, or sell e-liquid to retailers, consumers, or…

Sec. 2. (a) A manufacturing permit that is renewed by the commission before July 1, 2026, is valid for five (5) years. A manufacturing permit that is renewed by the commission after June 30, 2026, is valid for two (2) years. (b) A renewal application for a manufacturing permit mu…

Sec. 4. (a) A permit may not be transferred: (1) from the permit holder to another person; or (2) from the location where the permit was approved or renewed to another location; unless approved by the commission. (b) The commission shall allow a permit to be transferred under sub…

Sec. 5. If the information required for the initial or renewal permit changes, the permit holder shall notify the commission within ten (10) business days of the change. If any change in the information required for an application results in a violation of this article, the commi…

Sec. 6. (a) As used in this section: (1) "adulterated" means a product that: (A) consists in whole or in part of any filthy, putrid, or decomposed substance; (B) is contaminated by any added poisonous or added deleterious substance that may render the product injurious to health;…

Sec. 7. (a) On receipt of a completed permit application, the commission shall forward a copy of the application to the state police department. (b) The state police department shall perform a state or national criminal history background check of the applicant and return the app…

Sec. 8. (a) A manufacturer that is permitted or required to be permitted under this chapter may not manufacture, source, possess, sell, or otherwise distribute a foreign adversary product. (b) A retailer that holds or is required to hold a tobacco sales certificate under IC 7.1-3…

Sec. 1. A judge of any court may issue a warrant to search a house or other place for alcohol, an alcoholic liquid or substance, a still, a distilling apparatus, a tobacco product, or another article that is being possessed, kept, sold, bartered, given away, used, or transported …

Sec. 11. An unbroken bottle or container which contains, or has contained, liquor or wine and which bears a brand, label, trade-mark, name or other device, marking, inscription, or a reference to quality, nature, character, origin, or manufacturer of the alcoholic beverage conten…

Sec. 12. The court shall receive oral testimony also upon a matter referred to in section 11 of this chapter for the purpose of showing a violation of this title whether the bottle or container is offered in evidence or not. [Pre-1973 Recodification Citation: 7-1-1-39(2).] Former…

Sec. 13. If a fluid is poured out or otherwise destroyed or carried away by the tenant or other person when a premises is being searched, the fluid shall be held to be, prima facie, an alcoholic beverage held or possessed contrary to this title and intended for unlawful possessio…

Sec. 14. Sale of Property Seized from Owner. The court, upon conviction of the owner, shall order that personal property of any type seized under this title and which has been found to have been used, kept or possessed in violation of this title shall be sold by the chairman if t…

Sec. 15. The court, upon the conviction of a person other than the owner, found in charge or possession of personal property seized under this title, or upon written petition of the chairman if no person is found in charge of or in possession of the seized property, and if the co…

Sec. 16. A lien holder, by intervention at a hearing as provided in section 14 or 15 of this chapter or in another proceeding brought for that purpose, at any time before the sale of property ordered sold, may have the lien holder's lien determined and the lien holder's priority …

Sec. 17. Property ordered sold by a court under the provisions of section 14 or 15 of this chapter shall be sold by the chairman at public auction in any county in which he may deem it most advantageous to sell the property. The chairman shall give one (1) week's notice of the sa…

Sec. 2. Service of Warrant. The warrant shall be directed to the officer, agent, or employee of the commission who filed the affidavit for the warrant and otherwise it shall be directed to any officer who has the power to serve criminal process. The warrant shall be served by the…

Sec. 3. Seizures. The officer who serves the warrant shall seize any article described in the warrant and any other article that he may find during the search that is used in the violation of a provision of this title and hold them pending the disposition as may be ordered by the…

Sec. 4. An alcoholic beverage or a tobacco product seized pursuant to this chapter and any other article which may be found on the searched premises and taken under the warrant shall not be taken from the custody of the person who served the warrant by a writ of replevin or other…

Sec. 5. All rights of any kind in an alcoholic beverage or a tobacco product of any type, or in a container for an alcoholic beverage, or in an article, apparatus, package, fixture or utensil in which an alcoholic beverage or a tobacco product may be placed, or which is used in c…

Sec. 6. A person shall have no property right of any kind in alcohol, an alcoholic beverage, a malt article, or a tobacco product had, kept, transported, or possessed contrary to law, or in or to a receptacle or container of any kind in which these liquids and articles may be fou…

Sec. 7. A person who is interested in illegal transportation, or who has knowledge of it, shall have no right, title, or interest in or to a conveyance of any kind used for the illegal transportation of alcohol, alcoholic beverages, malt articles, or a tobacco product. [Pre-1973 …

Sec. 8. An officer who makes an arrest for a violation of the provisions of this title shall seize the evidence of the commission of that violation, including any vehicle, automobile, boat, air or water craft, or other conveyance in which alcohol, alcoholic beverages, malt articl…

Sec. 9. Opinion Evidence. Testimony concerning the appearance, taste or odor of a beverage or liquid shall be received in evidence in a criminal prosecution under this title, or in a proceeding before the commission or a local board. A witness, either lay or expert, may testify a…

Sec. 0.3. A new or renewal beer dealer permit issued or transferred to a package liquor store after June 30, 1997, and until March 14, 2002, is legalized. As added by P.L.220-2011, SEC.172.

Sec. 1. Application. The commission may issue a beer dealer's permit to a person who desires to sell beer to customers for consumption only off the licensed premises and who meets the qualifications provided by this title. [Pre-1973 Recodification Citation: 7-1-1-12.] Formerly: A…

Sec. 2. (a) As used in this section, "proprietor of a package liquor store" means the person that: (1) holds the financial investment in; and (2) exercises the financial and operational oversight of; a package liquor store. (b) The commission may issue a beer dealer's permit only…

Sec. 3. (a) The holder of a beer dealer's permit shall be entitled to purchase beer for sale under the permit only from a permittee entitled to sell to a beer dealer under this title. (b) A beer dealer shall be entitled to possess beer and sell it at retail to a customer in permi…

Sec. 3.5. A beer dealer may sell, donate, transport, and deliver beer to a qualified organization for: (1) an allowable event under IC 7.1-3-6.1; (2) a charity auction under IC 7.1-3-6.2; or (3) an event under IC 7.1-3-6.3. As added by P.L.163-2025, SEC.16.

Sec. 4. (a) Notwithstanding IC 7.1-1-3-18.5, the commission may renew or transfer ownership of a beer dealer's permit for a beer dealer who: (1) held a permit before July 1, 2008; and (2) has a premises that does not qualify for a permit as a grocery store under IC 7.1-1-3-18.5. …

Sec. 5. (a) As used in this section, "annual gross sales of food" refers to annual gross sales of food for human consumption that are exempt from the state gross retail tax. (b) The holder of a permit issued to a grocery store that is generally known as a convenience store or foo…