Indiana Statutes
§ 7.1-4-4-3 — Persons liable for tax
(a)Except as provided in subsections (b) and
(c), the wine excise tax shall be paid by the holder of a vintner's permit,
a farm winery permit, a wine wholesaler's permit, a direct wine seller's
permit, a dining car wine permit, or a boat wine permit on the alcoholic
beverage to which the tax is applicable and which has been
manufactured or imported by the permit holder into this state.
However, the same article shall be taxed only once for wine excise tax
purposes.
(b)In the case of a permittee referenced in subsection (a) receiving
wine from an unpermitted seller outside Indiana, the permittee is liable
for the wine excise tax imposed upon the transaction.
(c)In the case of a permittee referenced in subsection (a) receiving,
selling, or giving wine within Indiana from or to another per
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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Repealed§ 7.1-1-2-0.1
Repealed§ 7.1-1-2-1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Repealed§ 7.1-1-2-2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Repealed§ 7.1-1-3-1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"