Indiana Code
Title 7.1. Alcohol and Tobacco
Article 4. Revenue and Taxes

Chapter 1. Repealed - [Pre-1973 Recodification Citations: Repealed by P.L.204-2001, SEC.68.

Chapter 2. Beer Excise Tax

7.1-4-2-1. Rate of Tax - Sec. 1. An excise tax, referred to as the beer...

7.1-4-2-2. Persons Liable for Tax - Sec. 2. (a) Except as provided in subsections (b) and...

7.1-4-2-3. Repealed - [Pre-1973 Recodification Citation: 7-2-2-1.] As added by Acts 1973, P.L.55,...

7.1-4-2-4. Repealed - [Pre-1973 Recodification Citation: 7-2-2-1.] As added by Acts 1973, P.L.55,...

7.1-4-2-5. Repealed - [Pre-1973 Recodification Citation: 7-1-1-41.] As added by Acts 1973, P.L.55,...

7.1-4-2-6. Repealed - [Pre-1973 Recodification Citation: 7-1-1-41.] As added by Acts 1973, P.L.55,...

7.1-4-2-7. Copy of Invoice - Sec. 7. Copy of Invoice. A brewer or beer wholesaler...

7.1-4-2-8. Tax Refund - Sec. 8. A beer wholesaler within Indiana who receives beer...

7.1-4-2-8.1. Repealed - As added by Acts 1978, P.L.54, SEC.1. Repealed by P.L.103-1987,...

7.1-4-2-9. Repealed - [Pre-1973 Recodification Citation: 7-2-2-3.] As added by Acts 1973, P.L.55,...

Chapter 3. Liquor Excise Tax

7.1-4-3-1. Rate of Tax - Sec. 1. Rate of Tax. An excise tax at the...

7.1-4-3-2. Persons Liable for Tax - Sec. 2. The liquor excise tax shall be levied against...

7.1-4-3-3. Repealed - [Pre-1973 Recodification Citation: 7-1-1-41(b).] As added by Acts 1973, P.L.55,...

7.1-4-3-4. Repealed - [Pre-1973 Recodification Citation: 7-1-1-41(b).] As added by Acts 1973, P.L.55,...

7.1-4-3-5. Transactions Exempt From Tax - Sec. 5. Transactions Exempt from Tax. The liquor excise tax...

7.1-4-3-6. Repealed - [Pre-1973 Recodification Citation: 7-1-1-41(b).] Formerly: Acts 1973, P.L.55, SEC.1. Repealed...

7.1-4-3-7. Necessity of Invoice; Contents - Sec. 7. (a) All sales of alcoholic beverages made by...

Chapter 4. Wine Excise Tax

7.1-4-4-1. Rate of Tax - Sec. 1. An excise tax at the rate of forty-seven...

7.1-4-4-2. Beverages to Which Tax Is Applicable - Sec. 2. Beverages to Which Tax is Applicable. The wine...

7.1-4-4-3. Persons Liable for Tax - Sec. 3. The wine excise tax shall be paid by...

7.1-4-4-4. Repealed - [Pre-1973 Recodification Citation: 7-1-1-41(c).] As added by Acts 1973, P.L.55,...

7.1-4-4-5. Power of Commission and Department - Sec. 5. Power of Commission and Department. The commission and...

7.1-4-4-6. Transactions Exempt From Tax - Sec. 6. Transactions Exempt from Tax. The wine excise tax...

7.1-4-4-7. Necessity of Invoice; Contents - Sec. 7. (a) All sales of alcoholic beverages made by...

Chapter 4.1. Permit Fees

7.1-4-4.1-0.3. Application of Certain Fees - Sec. 0.3. A fee imposed under this chapter, as added...

7.1-4-4.1-1. Registration of Primary Source of Supply - Sec. 1. The alcohol and tobacco commission shall issue an...

7.1-4-4.1-2. Supplemental Caterer's Permit Fee - Sec. 2. The fee for a supplemental caterer's permit is...

7.1-4-4.1-3. Employee's Permit Fee - Sec. 3. The following license fee is imposed for an...

7.1-4-4.1-4. Salesman's License Fee - Sec. 4. A biennial license fee of twenty dollars ($20)...

7.1-4-4.1-5. Temporary Permit Fees - Sec. 5. (a) This section applies to the following permits:...

7.1-4-4.1-5.1. Temporary Craft Manufacturer Hospitality Permit Fee - Sec. 5.1. The license fee for a temporary craft manufacturer...

7.1-4-4.1-6. Advance Cost Fee for Transfers of Permits - Sec. 6. The advance cost fee for the transfer of...

7.1-4-4.1-7. Letter of Extension Fees - Sec. 7. The fee for: (1) a letter of extension;...

7.1-4-4.1-8. Carrier's Alcoholic Permit Fee - Sec. 8. The annual license fee for a carrier's alcoholic...

7.1-4-4.1-9. Biennial Permits; Annual Permit Fees - Sec. 9. (a) This section applies to the following biennial...

7.1-4-4.1-10. Fraternal Club Permit Fees - Sec. 10. The maximum fee that may be imposed for...

7.1-4-4.1-11. Airplane, Boat, or Dining Car Permit Fees - Sec. 11. The maximum fee that may be imposed for...

7.1-4-4.1-12. Dealer's Permit Fees - Sec. 12. (a) This section applies to the following biennial...

7.1-4-4.1-13. Wholesaler's Permit Fees - Sec. 13. (a) This section applies to the following permits:...

7.1-4-4.1-14. Manufacturer's Permit Fees - Sec. 14. (a) This section applies to the following permits:...

7.1-4-4.1-15. Farm Winery Permit Fee - Sec. 15. The annual fee for a farm winery permit...

7.1-4-4.1-16. Small Brewer's Permit Fee - Sec. 16. The annual fee for a brewer's permit described...

7.1-4-4.1-17. Farm Winery Brandy Distiller's Permit Fee - Sec. 17. The annual license fee for a farm winery...

7.1-4-4.1-18. Duplicate or Reissued Permit Fee - Sec. 18. The fee for a duplicate or reissued permit...

7.1-4-4.1-20. Food Hall Master Permit Fees - Sec. 20. (a) The initial fee for a food hall...

7.1-4-4.1-21. Food Hall Vendor's Permit Fees - Sec. 21. (a) The initial application fee for a food...

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...

7.1-4-4.5-2. Applicability of Tax - Sec. 2. The hard cider excise tax applies only to...

7.1-4-4.5-3. Persons Liable for Tax - Sec. 3. The hard cider excise tax shall be paid...

7.1-4-4.5-4. Gauging Alcoholic Beverages - Sec. 4. The commission and the department may adopt rules...

7.1-4-4.5-5. Necessity of Invoice; Contents - Sec. 5. (a) All sales of hard cider made by...

Chapter 5. Repealed - [Pre-1973 Recodification Citations: Repealed by P.L.285-2019, SEC.57.

Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws

7.1-4-6-1. Powers of Commission and Department - Sec. 1. The chairman and the department shall have the...

7.1-4-6-2. Penalties for Noncompliance - Sec. 2. (a) The presence on the premises of, or...

7.1-4-6-2.1. Rules and Regulations to Enforce Noncompliance Penalties - Sec. 2.1. (a) The department shall adopt rules under IC...

7.1-4-6-3. Collection of Excise Taxes - Sec. 3. Collection of Excise Taxes. The department shall collect...

7.1-4-6-3.5. Collection of Excise Taxes; Electronic Filing of Returns and Remitting of Taxes - Sec. 3.5. (a) A person who is liable for the...

7.1-4-6-3.6. Rules and Regulations - Sec. 3.6. Rules and Regulations. The department, in consultation with...

7.1-4-6-4. Discount for Timely Payment - Sec. 4. Discount for Timely Payment. The department shall allow...

7.1-4-6-5. When Sale Is Made - Sec. 5. When Sale is Made. For alcoholic beverage excise...

7.1-4-6-6. Floor Stock Tax Not Imposed - Sec. 6. Floor Stock Tax Not Imposed. The provisions of...

7.1-4-6-7. Appropriation for Administration - Sec. 7. Appropriation for Administration. There shall be an annual...

7.1-4-6-8. Duty of Attorney General and Local Prosecutor - Sec. 8. Duty of Attorney General and Local Prosecutor. If...

Chapter 7. General Fund Collections and Distributions

7.1-4-7-1. Collection of Annual License Fees - Sec. 1. The chairman shall collect the required annual license...

7.1-4-7-2. Collection of Deductions and Transfer Fees - Sec. 2. The chairman shall collect the authorized deduction retained...

7.1-4-7-3. Miscellaneous Collections - Sec. 3. Miscellaneous Collections. The chairman shall collect all other...

7.1-4-7-4. Fees Deposited in Enforcement and Administration Fund and State General Fund - Sec. 4. (a) Except as provided in subsection (b), the...

7.1-4-7-5. Deposit of Excise Taxes in General Fund - Sec. 5. The department shall deposit: (1) four cents ($0.04)...

7.1-4-7-6. Distribution of Excise Revenue to General Fund - Sec. 6. The treasurer of state shall set aside for...

7.1-4-7-7. Distribution of Excise Revenue to Cities and Towns - Sec. 7. The treasurer of state shall set aside for...

7.1-4-7-8. Basis of Allocation to Cities and Towns - Sec. 8. The sum set aside in accordance with the...

7.1-4-7-9. Time of Distribution - Sec. 9. The auditor of state shall, on or before...

Chapter 8. State Construction Fund

7.1-4-8-1. Deposit of Excise Taxes in Fund - Sec. 1. The department shall: (1) deposit daily with the...

7.1-4-8-2. Use of Funds - Sec. 2. The monies deposited in the state construction fund...

Chapter 9. Excise Fund Collections and Distributions

7.1-4-9-1. Collection of Annual License Fees - Sec. 1. The chairman shall collect the required annual license...

7.1-4-9-2. Collection of Deductions and Transfer Fees - Sec. 2. The chairman shall collect the authorized deduction retained...

7.1-4-9-3. Fees Deposited in Excise Fund and Enforcement and Administration Fund - Sec. 3. (a) Except as provided in subsection (b), the...

7.1-4-9-4. Distribution to State General Fund - Sec. 4. Twenty-two percent (22%) of the money in the...

7.1-4-9-5. Repealed - [Pre-1973 Recodification Citation: 7-1-1-41(f).] Formerly: Acts 1973, P.L.55, SEC.1. Repealed...

7.1-4-9-6. Repealed - [Pre-1973 Recodification Citation: 7-1-1-41(f).] Formerly: Acts 1973, P.L.55, SEC.1. Repealed...

7.1-4-9-7. Distribution to Cities and Towns; Notice of Annexation - Sec. 7. (a) Thirty-three percent (33%) of the money in...

7.1-4-9-7.5. Deposit in Enforcement and Administration Fund - Sec. 7.5. Forty-five percent (45%) of the money in the...

7.1-4-9-8. Basis of Distribution and Use - Sec. 8. Basis of Distribution and Use. The monies in...

7.1-4-9-9. Time of Distribution - Sec. 9. Time of Distribution. The distribution of the excise...

7.1-4-9-10. Appropriation From General Fund - Sec. 10. Appropriation from General Fund. There is appropriated from...

Chapter 10. Enforcement and Administration Fund Collections and Distributions

7.1-4-10-1. Deposit of Excise Taxes in Fund - Sec. 1. The department shall deposit one and three-fourths cents...

7.1-4-10-2. Use of Funds - Sec. 2. Use of Funds. The monies in the enforcement...

7.1-4-10-3. Deposit of Fines in Fund - Sec. 3. The chairman shall deposit the monies realized from...

Chapter 11. Miscellaneous Collections and Distributions

7.1-4-11-1. Enforcement Officer's Retirement Fund - Sec. 1. The sums realized from the collection of the...

7.1-4-11-2. Reversion of Funds - Sec. 2. The sums realized from the collection of the...

7.1-4-11-2.5. Deposit of Certain Fees in Enforcement and Administration Fund - Sec. 2.5. The chairman shall deposit the money received from...

7.1-4-11-3. Repealed - [Pre-1973 Recodification Citation: 7-4-3-1.] Formerly: Acts 1973, P.L.55, SEC.1; Acts...

7.1-4-11-4. Deposits With State Treasurer - Sec. 4. (a) The department shall daily deposit with the...

7.1-4-11-5. Repealed - As added by P.L.102-1989, SEC.5. Repealed by P.L.165-2021, SEC.128.

Chapter 12. Collections and Distributions for the Pension Relief Fund

7.1-4-12-1. Monthly Deposits - Sec. 1. (a) The department shall deposit thirty-four cents ($.34)...

Chapter 13. Wine Grape Market Development

7.1-4-13-1. "Council" Defined - Sec. 1. As used in this chapter, "council" refers to...

7.1-4-13-2. "Director" Defined - Sec. 2. As used in this chapter, "director" refers to...

7.1-4-13-3. Establishment and Administration - Sec. 3. The director shall establish and administer a wine...

7.1-4-13-4. Activities - Sec. 4. the wine grape market development program may include...

7.1-4-13-5. Contracts Authorized - Sec. 5. The director may contract with a qualified organization,...

7.1-4-13-6. Price Regulation Prohibited - Sec. 6. The director may not regulate the price of...

7.1-4-13-7. Wine Grape Market Development Fund - Sec. 7. (a) the wine grape market development fund is...

7.1-4-13-8. Wine Grape Market Development Council; Creation; Membership - Sec. 8. (a) The wine grape market development council is...

7.1-4-13-9. Bylaws of Council - Sec. 9. The council shall adopt bylaws governing the terms...

7.1-4-13-10. Duties of Council - Sec. 10. The council shall do the following: (1) Elect...

7.1-4-13-11. Advice, Recommendations, and Assistance of Council - Sec. 11. The director shall consider the advice, recommendations, and...

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Indiana Code Title 7.1. Alcohol and Tobacco Article 4. Revenue and Taxes

Indiana Code
Title 7.1. Alcohol and Tobacco
Article 4. Revenue and Taxes