IC 7.1-4-2-1 — Rate of tax
Chapter 2. Beer Excise Tax
Bills amending this section
Section text
Sec. 1. An excise tax, known as the beer excise tax, is imposed at the rate of eleven and one-half cents ($.115) a gallon 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; P.L.128-2026, SEC.81.
Source: official publisher (2026 edition)