IC 7.1-4-4.5
    Chapter 4.5. Hard Cider Excise Tax

IC 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.

IC 7.1-4-4.5-2
Applicability of tax
    Sec. 2. The hard cider excise tax applies only to hard cider. Analcoholic beverage that is subject to the hard cider excise tax is notsubject to the liquor excise tax or the wine excise tax.
As added by P.L.119-1998, SEC.24.

IC 7.1-4-4.5-3
Persons liable for tax
    Sec. 3. The hard cider excise tax shall be paid by the holder of avintner's permit, a farm winery permit, a wine wholesaler's permit, abeer wholesaler's permit, a dining car wine permit, or a boat winepermit on the hard cider to which the tax is applicable and that ismanufactured or imported by the person into this state. However, anitem may only be taxed once for hard cider excise tax purposes.
As added by P.L.119-1998, SEC.24. Amended by P.L.201-1999,SEC.11; P.L.204-2001, SEC.44.

IC 7.1-4-4.5-4
Gauging alcoholic beverages
    Sec. 4. The commission and the department may adopt rules andmaintain gauges in a winery, farm winery, or a wholesaler's premisesfor the proper gauging of the alcoholic beverages to which the hardcider excise tax is applicable and the assessment of that tax.
As added by P.L.119-1998, SEC.24. Amended by P.L.201-1999,SEC.12.

IC 7.1-4-4.5-5
Necessity of invoice; contents
    Sec. 5. (a) All sales of hard cider made by a primary source ofsupply to a wine wholesaler must at the time of the sale beaccompanied by an invoice that shows the following:
        (1) The name and address of seller and 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 the

sale.
As added by P.L.119-1998, SEC.24.