CHAPTER 3. LIQUOR EXCISE TAX

IC 7.1-4-3
    Chapter 3. Liquor Excise Tax

IC 7.1-4-3-1
Rate of tax
    Sec. 1. Rate of Tax. An excise tax at the rate of two dollars andsixty-eight cents ($2.68) a gallon is imposed upon the sale, gift, orthe withdrawal for sale or gift, of liquor and wine that containstwenty-one percent (21%), or more, of absolute alcohol reckoned byvolume.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.11.)As amended by Acts 1977(ss), P.L.9, SEC.5; Acts 1981, P.L.103,SEC.2.

IC 7.1-4-3-2
Persons liable for tax
    Sec. 2. Persons Liable for Tax. The liquor excise tax shall belevied against a permittee who holds a distiller's permit, a rectifier'spermit, a liquor wholesaler's permit, a dining car liquor permit, avintner's permit, a wine wholesaler's permit, a dining car winepermit, or a boat wine permit, whether the sale or gift, or withdrawalfor sale or gift, is to a person authorized to purchase or receive it ornot. However, the same article shall be taxed only once for liquorexcise tax purposes.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.12.)

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Repealed
    (Repealed by Acts 1973, P.L.56, SEC.38.)

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Repealed
    (Repealed by Acts 1973, P.L.56, SEC.38.)

IC 7.1-4-3-5
Transactions exempt from tax
    Sec. 5. Transactions Exempt from Tax. The liquor excise tax shallnot apply to the sale for delivery outside this state, or the withdrawalfor sale for delivery outside this state, of liquor and wine thatcontains more than twenty-one percent (21%) of absolute alcoholreckoned by volume. The liquor excise tax shall not apply to the saleor withdrawal for sale of wine to a pastor, rabbi, or priest forsacramental or religious purposes only.
(Formerly: Acts 1973, P.L.55, SEC.1.)

IC 7.1-4-3-6
Repealed
    (Repealed by Acts 1978, P.L.51, SEC.8.)
IC 7.1-4-3-7
Necessity of invoice; contents
    Sec. 7. (a) All sales of alcoholic beverages made by a primarysource of supply to a liquor wholesaler shall at the time of the sale beaccompanied by an invoice that must show the following:
        (1) The name and address of the seller and the purchaser.
        (2) The date of disposition.
        (3) The name or names of each brand sold.
        (4) The number of packages, if any.
        (5) The number of cases by size of bottle.
        (6) The quantity of each kind of alcoholic beverage sold.
    (b) The primary source of supply shall send a copy of the invoiceto the department of revenue and the commission at the time of thesale.
As added by P.L.57-1984, SEC.12.