CHAPTER 4. WINE EXCISE TAX

IC 7.1-4-4
    Chapter 4. Wine Excise Tax

IC 7.1-4-4-1
Rate of tax
    Sec. 1. An excise tax at the rate of forty-seven cents ($0.47) agallon is imposed upon the manufacture and sale or gift, orwithdrawal for sale or gift, of wine, except hard cider, within thisstate.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.13;Acts 1975, P.L.73, SEC.1.) As amended by Acts 1981, P.L.103,SEC.3; P.L.104-1987, SEC.2; P.L.119-1998, SEC.23.

IC 7.1-4-4-2
Beverages to which tax is applicable
    Sec. 2. Beverages to Which Tax is Applicable. The wine excisetax shall apply to wine that contains less than twenty-one percent(21%), of absolute alcohol reckoned by volume. The wine excise taxalso shall apply to an alcoholic beverage that contains fifteen percent(15%), or less, of absolute alcohol reckoned by volume, mixed witheither carbonated water or other potable ingredients, or both, byeither the manufacturer or the bottler, or both of them, and sold in acontainer filled by the manufacturer or bottler, and which is suitablefor immediate consumption directly from the original container. Analcoholic beverage that is subject to the wine excise tax shall not bealso subject to the liquor excise tax.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.14.)

IC 7.1-4-4-3
Persons liable for tax
    Sec. 3. Persons Liable for Tax. The wine excise tax shall be paidby the holder of a vintner's permit, a farm winery permit, a winewholesaler's permit, a dining car wine permit, or a boat wine permiton the alcoholic beverage to which the tax is applicable and whichhas been manufactured or imported by him into this state. However,the same article shall be taxed only once for wine excise taxpurposes.
(Formerly: Acts 1973, P.L.55, SEC.1.) As amended by Acts 1978,P.L.51, SEC.4; P.L.201-1999, SEC.9.

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Repealed
    (Repealed by Acts 1973, P.L.56, SEC.38.)

IC 7.1-4-4-5
Power of commission and department
    Sec. 5. Power of Commission and Department. The commissionand the department shall have the power to prescribe regulations andmaintain gauges in a winery, farm winery, or a wholesaler's premisesfor the proper gauging of the alcoholic beverages to which the wine

excise tax is applicable and the assessment of that tax.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.15.)As amended by P.L.201-1999, SEC.10.

IC 7.1-4-4-6
Transactions exempt from tax
    Sec. 6. Transactions Exempt from Tax. The wine excise tax shallnot apply to the sale or withdrawal for sale of wine to a pastor, rabbi,or priest for sacramental or religious purposes only.
(Formerly: Acts 1973, P.L.55, SEC.1.)

IC 7.1-4-4-7
Necessity of invoice; contents
    Sec. 7. (a) All sales of alcoholic beverages made by a primarysource of supply to a wine 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.13.