Indiana Statutes
§ 7.1-4-3-2 — Persons liable for tax
(a)Except as provided in subsections (b) and
(c), the liquor excise tax shall be levied against a permittee who holds
an artisan distiller's permit, a distiller's permit, a rectifier's permit, a
liquor wholesaler's permit, a dining car liquor permit, a vintner's
permit, a wine wholesaler's permit, a dining car wine permit, or a boat
wine permit, whether the sale or gift, or withdrawal for sale or gift, is
to a person authorized to purchase or receive it or not. However, the
same article shall be taxed only once for liquor excise tax purposes.
(b)In the case of a permittee referenced in subsection (a) receiving
liquor from an unpermitted seller outside Indiana, the permittee is
liable for the liquor excise tax imposed upon the transaction.
(c)In the case of a permittee referenced in subs
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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Repealed§ 7.1-1-2-0.1
Repealed§ 7.1-1-2-1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Repealed§ 7.1-1-2-2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§ 7.1-1-2-5
Direct and indirect prohibition§ 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Repealed§ 7.1-1-3-1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"§ 7.1-1-3-12.5
"Consumer advertising specialty"