Rate of tax

Ind. Code § 7.1-4-4-1
in effect
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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); 7-2-1-17(c); 7-4-1-1.] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.13; Acts 1975, P.L.73, SEC.1. As amended by Acts 1981, P.L.103, SEC.3; P.L.104-1987, SEC.2; P.L.119-1998, SEC.23; P.L.128-2026, SEC.86.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/7.1Fetched: 10/17/2026

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