Indiana Statutes
§ 7.1-4-4-2 — Beverages to which tax is applicable
Indiana § 7.1-4-4-2
This text of Indiana § 7.1-4-4-2 (Beverages to which tax is applicable) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 7.1-4-4-2 (2026).
Text
Beverages to Which Tax is Applicable. The
wine excise tax shall apply to wine that contains less than twenty-one
percent (21%), of absolute alcohol reckoned by volume. The wine
excise tax also shall apply to an alcoholic beverage that contains fifteen
percent (15%), or less, of absolute alcohol reckoned by volume, mixed
with either carbonated water or other potable ingredients, or both, by
either the manufacturer or the bottler, or both of them, and sold in a
container filled by the manufacturer or bottler, and which is suitable for
immediate consumption directly from the original container. An
alcoholic beverage that is subject to the wine excise tax shall not be
also subject to the liquor excise tax.
[Pre-1973 Recodification Citations: 7-1-1-41(b);
7-1-1-41(c).]
Formerly: Acts 1973, P.L.
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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Repealed§ 7.1-1-2-0.1
Repealed§ 7.1-1-2-1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Repealed§ 7.1-1-2-2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Repealed§ 7.1-1-3-1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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 7.1-4-4-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/7.1-4-4-2.