CHAPTER 5. MALT EXCISE TAX

IC 7.1-4-5
    Chapter 5. Malt Excise Tax

IC 7.1-4-5-1
Rate of tax
    Sec. 1. Rate of Tax. An excise tax at the rate of five cents (5¢) agallon, or fraction of a gallon, is imposed upon the sale, gift,exchange, or barter of liquid malt or wort.
(Formerly: Acts 1973, P.L.55, SEC.1.)

IC 7.1-4-5-2
Persons liable for tax
    Sec. 2. Persons Liable for Tax. The malt excise tax shall be leviedagainst a permittee who holds a malt manufacturer's permit, a maltwholesaler's permit, or a malt dealer's permit. However, the samearticle shall be taxed only once for malt excise tax purposes.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.16.)

IC 7.1-4-5-3
Transactions exempt from tax
    Sec. 3. Transactions Exempt from Tax. The malt excise tax shallnot apply to the sale of liquid malt or wort when it is to be used formedicinal, laboratory, bakery, or confectionery purposes, or for usein malted milk, nor shall the tax apply to these products which aremanufactured to be exported and sold outside this state.
(Formerly: Acts 1973, P.L.55, SEC.1.)