Collection of excise taxes; responsibility for paying alcoholic beverage tax

Ind. Code § 7.1-4-6-3
in effect
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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 within Indiana sells, or withdraws for sale, alcohol to a person in Indiana, the primary source of alcohol is responsible for paying the tax. (2) When a wholesaler located within Indiana receives alcohol from a primary source of supply not located in Indiana, the wholesaler located within Indiana is responsible for paying the tax. (3) When a permit holder sells, or withdraws for sale, alcohol directly to a retailer or consumer, the permit holder is responsible for paying the tax. [Pre-1973 Recodification Citation: 7-1-1-41(f).] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.19. As amended by P.L.128-2026, SEC.93.
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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