IC 7.1-4-2-1 Rate of tax
Sec. 1. An excise tax, referred to as the beer excise tax, at the rate
of eleven and one-half cents ($.115) a gallon is imposed upon the
sale of beer or flavored malt beverage within Indiana. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.8.) As
amended 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 brewer
is liable for the beer excise tax on the sale or gift, or withdrawal for
sale or gift, of beer or flavored malt beverage by the brewer to a
person within Indiana.
(b) In the case of a beer wholesaler receiving beer or flavored malt
beverage from a brewer located outside of Indiana, the beer
wholesaler, not the brewer, is liable for the beer excise tax imposed
upon the transaction.
(c) In the case of a wine wholesaler receiving, selling, or giving
flavored malt beverage within Indiana, the wine wholesaler, not the
brewer, 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Repealed
(Repealed by Acts 1973, P.L.56, SEC.38.)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Repealed
(Repealed by Acts 1973, P.L.56, SEC.38.)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Repealed
(Repealed by Acts 1973, P.L.56, SEC.38.)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Repealed
(Repealed by Acts 1973, P.L.56, SEC.38.)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 invoice
showing the date of delivery, the amount and value of the shipment
and the name of the purchaser. The brewer or wholesaler shall give
one (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 the
department, for a period of two (2) years. A beer wholesaler shall
keep, and retain for a period of two (2) years, a copy of all invoices
for 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 or
flavored malt beverage upon which the beer excise tax has been paid
shall be entitled to a refund of the amount of the tax on all tax-paid
beer or flavored malt beverage shipped from Indiana by the
wholesaler for sale outside Indiana or sold within Indiana under
circumstances exempting the beer or flavored malt beverage from the
excise tax. The department shall promulgate rules and regulations
governing the form of application for and the evidence required to
establish 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.)
IC 7.1-4-2-1 Rate of tax
Sec. 1. An excise tax, referred to as the beer excise tax, at the rate
of eleven and one-half cents ($.115) a gallon is imposed upon the
sale of beer or flavored malt beverage within Indiana. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.8.) As
amended 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 brewer
is liable for the beer excise tax on the sale or gift, or withdrawal for
sale or gift, of beer or flavored malt beverage by the brewer to a
person within Indiana.
(b) In the case of a beer wholesaler receiving beer or flavored malt
beverage from a brewer located outside of Indiana, the beer
wholesaler, not the brewer, is liable for the beer excise tax imposed
upon the transaction.
(c) In the case of a wine wholesaler receiving, selling, or giving
flavored malt beverage within Indiana, the wine wholesaler, not the
brewer, 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 invoice
showing the date of delivery, the amount and value of the shipment
and the name of the purchaser. The brewer or wholesaler shall give
one (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 the
department, for a period of two (2) years. A beer wholesaler shall
keep, and retain for a period of two (2) years, a copy of all invoices
for 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 or
flavored malt beverage upon which the beer excise tax has been paid
shall be entitled to a refund of the amount of the tax on all tax-paid
beer or flavored malt beverage shipped from Indiana by the
wholesaler for sale outside Indiana or sold within Indiana under
circumstances exempting the beer or flavored malt beverage from the
excise tax. The department shall promulgate rules and regulations
governing the form of application for and the evidence required to
establish 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.)
IC 7.1-4-2-1 Rate of tax
Sec. 1. An excise tax, referred to as the beer excise tax, at the rate
of eleven and one-half cents ($.115) a gallon is imposed upon the
sale of beer or flavored malt beverage within Indiana. (Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.8.) As
amended 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 brewer
is liable for the beer excise tax on the sale or gift, or withdrawal for
sale or gift, of beer or flavored malt beverage by the brewer to a
person within Indiana.
(b) In the case of a beer wholesaler receiving beer or flavored malt
beverage from a brewer located outside of Indiana, the beer
wholesaler, not the brewer, is liable for the beer excise tax imposed
upon the transaction.
(c) In the case of a wine wholesaler receiving, selling, or giving
flavored malt beverage within Indiana, the wine wholesaler, not the
brewer, 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 invoice
showing the date of delivery, the amount and value of the shipment
and the name of the purchaser. The brewer or wholesaler shall give
one (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 the
department, for a period of two (2) years. A beer wholesaler shall
keep, and retain for a period of two (2) years, a copy of all invoices
for 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 or
flavored malt beverage upon which the beer excise tax has been paid
shall be entitled to a refund of the amount of the tax on all tax-paid
beer or flavored malt beverage shipped from Indiana by the
wholesaler for sale outside Indiana or sold within Indiana under
circumstances exempting the beer or flavored malt beverage from the
excise tax. The department shall promulgate rules and regulations
governing the form of application for and the evidence required to
establish 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.)
