Ind. Code ch. 7.1-4-2

Ind. Code ch. 7.1-4-2
in effect

Ind. Code § 7.1-4-2-1 Rate of tax

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.L.55, SEC.1; Acts 1973, P.L.56, SEC.8. As amended by Acts 1981, P.L.103, SEC.1; P.L.72-1996, SEC.15; P.L.128-2026, SEC.81.

Ind. Code § 7.1-4-2-2 Persons liable for tax

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 beer or flavored malt beverage from a brewer located outside of Indiana, the beer wholesaler, not the brewer, is liable for the beer excise tax imposed upon the transaction. (c) In the case of a wine wholesaler receiving, selling, or giving flavored malt beverage within Indiana, the wine wholesaler, not the brewer, is liable for the beer excise tax imposed upon the transaction. [Pre-1973 Recodification Citations: 7-1-1-41(a); 7-4-1-1.] Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.58-1984, SEC.5; P.L.72-1996, SEC.16.

Ind. Code § 7.1-4-2-3 Repealed

[Pre-1973 Recodification Citation: 7-2-2-1.] As added by Acts 1973, P.L.55, SEC.1. Repealed by Acts 1973, P.L.56, SEC.38.

Ind. Code § 7.1-4-2-4 Repealed

[Pre-1973 Recodification Citation: 7-2-2-1.] As added by Acts 1973, P.L.55, SEC.1. Repealed by Acts 1973, P.L.56, SEC.38.

Ind. Code § 7.1-4-2-5 Repealed

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 Repealed by Acts 1973, P.L.56, SEC.38.

Ind. Code § 7.1-4-2-6 Repealed

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 Repealed by Acts 1973, P.L.56, SEC.38.

Ind. Code § 7.1-4-2-7 Copy of invoice

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 to the purchaser, and retain one (1) copy for the use and inspection of the commission and the department, for a period of two (2) years. A beer wholesaler shall also keep and retain for a period of two (2) years, a copy of all invoices for beer purchased or received by them. [Pre-1973 Recodification Citation: 7-1-1-41.] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.9. As amended by P.L.128-2026, SEC.82.

Ind. Code § 7.1-4-2-8 Tax refund

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 outside Indiana. [Pre-1973 Recodification Citation: 7-1-1-41.] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.10. As amended by P.L.72-1996, SEC.17; P.L.128-2026, SEC.83.

Ind. Code § 7.1-4-2-9 Repealed

[Pre-1973 Recodification Citation: 7-2-2-3.] As added by Acts 1973, P.L.55, SEC.1. Repealed by Acts 1973, P.L.56, SEC.38.
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