Indiana Statutes

§ 7.1-4-2-1 — Rate of tax

Indiana·Art. 4 REVENUE AND TAXES·Ch. 2 Beer Excise Tax
An excise tax, referred to as the beer excise tax, at the rate of eleven and one-half cents ($.115) a gallon is imposed 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.

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Related

Monarch Beverage Co. v. Grubb
138 F. Supp. 3d 1002 (S.D. Indiana, 2015)
2 case citations

Nearby Sections

15
§ 7.1-1-1-1
General purposes
§ 7.1-1-1-11.5
Repealed
§ 7.1-1-2-0.1
Repealed
§ 7.1-1-2-1
Construction
§ 7.1-1-2-13
Repealed
§ 7.1-1-2-2
Scope
§ 7.1-1-2-3
Exceptions
§ 7.1-1-2-4
Gender and number
§ 7.1-1-2-6
Repealed
§ 7.1-1-3-1
Generally
§ 7.1-1-3-10
"Club"
§ 7.1-1-3-11
"Commercially"
§ 7.1-1-3-12
"Commission"
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