CHAPTER 2. BEER EXCISE TAX

IC 7.1-4-2
    Chapter 2. Beer Excise Tax

IC 7.1-4-2-1
Rate of tax
    Sec. 1. An excise tax, referred to as the beer excise tax, at the rateof eleven and one-half cents ($.115) a gallon is imposed upon thesale of beer or flavored malt beverage within Indiana.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.8.) Asamended by Acts 1981, P.L.103, SEC.1; P.L.72-1996, SEC.15.

IC 7.1-4-2-2
Persons liable for tax
    Sec. 2. (a) Except as provided in subsections (b) and (c), a breweris liable for the beer excise tax on the sale or gift, or withdrawal forsale or gift, of beer or flavored malt beverage by the brewer to aperson within Indiana.
    (b) In the case of a beer wholesaler receiving beer or flavored maltbeverage from a brewer located outside of Indiana, the beerwholesaler, not the brewer, is liable for the beer excise tax imposedupon the transaction.
    (c) In the case of a wine wholesaler receiving, selling, or givingflavored malt beverage within Indiana, the wine wholesaler, not thebrewer, is liable for the beer excise tax imposed upon the transaction.
(Formerly: Acts 1973, P.L.55, SEC.1.) As amended by P.L.58-1984,SEC.5; P.L.72-1996, SEC.16.

IC 7.1-4-2-3
Repealed
    (Repealed by Acts 1973, P.L.56, SEC.38.)

IC 7.1-4-2-4
Repealed
    (Repealed by Acts 1973, P.L.56, SEC.38.)

IC 7.1-4-2-5
Repealed
    (Repealed by Acts 1973, P.L.56, SEC.38.)

IC 7.1-4-2-6
Repealed
    (Repealed by Acts 1973, P.L.56, SEC.38.)

IC 7.1-4-2-7
Copy of invoice
    Sec. 7. Copy of Invoice. A brewer or beer wholesaler in this state,when he delivers beer to a person, shall make a true duplicate invoiceshowing the date of delivery, the amount and value of the shipmentand the name of the purchaser. The brewer or wholesaler shall giveone (1) copy of the invoice to the purchaser, and he also shall retain

one (1) copy for the use and inspection of the commission and thedepartment, for a period of two (2) years. A beer wholesaler shallkeep, and retain for a period of two (2) years, a copy of all invoicesfor beer purchased or received by him.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.9.)

IC 7.1-4-2-8
Tax refund
    Sec. 8. A beer wholesaler within Indiana who receives beer orflavored malt beverage upon which the beer excise tax has been paidshall be entitled to a refund of the amount of the tax on all tax-paidbeer or flavored malt beverage shipped from Indiana by thewholesaler for sale outside Indiana or sold within Indiana undercircumstances exempting the beer or flavored malt beverage from theexcise tax. The department shall promulgate rules and regulationsgoverning the form of application for and the evidence required toestablish the right to a refund.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.10.)As amended by P.L.72-1996, SEC.17.

IC 7.1-4-2-8.1
Repealed
    (Repealed by P.L.103-1987, SEC.3.)

IC 7.1-4-2-9
Repealed
    (Repealed by Acts 1973, P.L.56, SEC.38.)