Indiana Code
Chapter 4.5. Hard Cider Excise Tax
7.1-4-4.5-1. Rate of Tax

Sec. 1. An excise tax at the rate of eleven and one-half cents ($0.115) a gallon is imposed upon the manufacture and sale or gift, or withdrawal for sale or gift, of hard cider within Indiana.
As added by P.L.119-1998, SEC.24.