Ind. Code ch. 7.1-4-4

in effect

Ind. Code § 7.1-4-4-1 Rate of tax

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.

Ind. Code § 7.1-4-4-2 Beverages to which tax is applicable

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 with either carbonated water or other potable ingredients, or both, by either the manufacturer or the bottler, or both of them, and sold in a container filled by the manufacturer or bottler, and which is suitable for immediate consumption directly from the original container. (b) An alcoholic beverage that is subject to the wine excise tax shall not be also subject to the liquor excise tax. [Pre-1973 Recodification Citations: 7-1-1-41(b); 7-1-1-41(c).] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.14. As amended by P.L.128-2026, SEC.87.

Ind. Code § 7.1-4-4-3 Persons liable for tax

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 beverage to which the tax is applicable and which has been manufactured or imported by the permit holder into this state. However, the same article shall be taxed only once for wine excise tax purposes. (b) In the case of a permittee referenced in subsection (a) receiving wine from an unpermitted seller outside Indiana, the permittee is liable for the wine excise tax imposed upon the transaction. (c) In the case of a permittee referenced in subsection (a) receiving, selling, or giving wine within Indiana from or to another permittee, the permittee who first receives the wine in Indiana is liable for the wine excise tax imposed upon the transaction. (d) For purposes of subsection (b), nothing in that subsection shall be construed to: (1) authorize an otherwise unlawful sale of wine in Indiana; or (2) relieve an out-of-state seller from having to obtain a permit described in subsection (a) that the out-of-state seller is required to obtain under this article prior to the sale of wine in Indiana. [Pre-1973 Recodification Citation: 7-1-1-41(c).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by Acts 1978, P.L.51, SEC.4; P.L.201-1999, SEC.9; P.L.107-2015, SEC.12; P.L.118-2024, SEC.26; P.L.136-2024, SEC.34.

Ind. Code § 7.1-4-4-4 Repealed

[Pre-1973 Recodification Citation: 7-1-1-41(c).] As added by Acts 1973, P.L.55, SEC.1. Repealed by Acts 1973, P.L.56, SEC.38.

Ind. Code § 7.1-4-4-5 Power of commission and department

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 tax. [Pre-1973 Recodification Citation: 7-1-1-41(c).] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.15. As amended by P.L.201-1999, SEC.10; P.L.128-2026, SEC.88.

Ind. Code § 7.1-4-4-6 Transactions exempt from tax

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.

Ind. Code § 7.1-4-4-7 Necessity of invoice; contents

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) The name or names of each brand sold. (4) The number of packages, if any. (5) The number of cases by size of bottle. (6) The quantity of each kind of alcoholic beverage sold. (b) The primary source of supply shall send a copy of the invoice to the department of revenue and the commission at the time of the sale. As added by P.L.57-1984, SEC.13.

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