Indiana § 7.1-4-4.5-3 Persons liable for tax

Indiana Statutes

§ 7.1-4-4.5-3 — Persons liable for tax

Indiana § 7.1-4-4.5-3

Art. 4REVENUE AND TAXES

Ch. 4.5Hard Cider Excise Tax

This text of Indiana § 7.1-4-4.5-3 (Persons liable for tax) 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 § 7.1-4-4.5-3 (2026).

Text

(a)Except as provided in subsections (b) and

(c), the hard cider 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 beer wholesaler's permit, a dining car wine permit, or a boat wine permit on the hard cider to which the tax is applicable and that is manufactured or imported by the person into this state. However, an item may only be taxed once for hard cider excise tax purposes.

(b)In the case of a permittee referenced in subsection (a) receiving hard cider from an unpermitted seller outside Indiana, the permittee is liable for the hard cider excise tax imposed upon the transaction.

(c)In the case of a permittee referenced in subsection (a) receiving, selling, or giving hard cider within India

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Except as provided in subsections (b) and
(c), the hard cider 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 beer wholesaler's permit, a dining car wine permit, or
a boat wine permit on the hard cider to which the tax is applicable and
that is manufactured or imported by the person into this state. However,
an item may only be taxed once for hard cider excise tax purposes.
(b) In the case of a permittee referenced in subsection (a) receiving
hard cider from an unpermitted seller outside Indiana, the permittee is
liable for the hard cider excise tax imposed upon the transaction.
(c) In the case of a permittee referenced in subsection (a) receiving,
selling, or giving hard cider within Indiana from or to another
permittee, the permittee who first receives the hard cider in Indiana is
liable for the hard cider excise tax imposed upon the transaction.
(d) For purposes of subsection (b), nothing in that subsection shall
be construed to:
(1) authorize an otherwise unlawful sale of hard cider in Indiana;
or
(2) relieve an out-of-state seller from having to obtain a permit
described in subsection (a) that the out-of-state seller is required
to obtain under this article prior to the sale of hard cider in
Indiana.

Legislative History

As added by P.L.119-1998, SEC.24. Amended by P.L.201-1999, SEC.11; P.L.204-2001, SEC.44; P.L.107-2015, SEC.13; P.L.118-2024, SEC.27; P.L.136-2024, SEC.35.