§ 7.1-4-2-2 — Persons liable for tax

(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.