IC 7.1-4-3-1 — Rate of tax
Chapter 3. Liquor Excise Tax
Bills amending this section
Section text
Sec. 1. An excise tax, known as the liquor excise tax, is imposed at the rate of two dollars and sixty-eight cents ($2.68) a gallon upon the sale, gift, or the withdrawal for sale or gift, of liquor and wine that contains twenty-one percent (21%), or more, of absolute alcohol reckoned by volume.
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.11. As amended by Acts 1977(ss), P.L.9, SEC.5; Acts 1981, P.L.103, SEC.2; P.L.128-2026, SEC.84.
Source: official publisher (2026 edition)