IC 7.1-4-4-1 — Rate of tax
Chapter 4. Wine Excise Tax
Bills amending this section
Section text
Sec. 1. An excise tax, known as the wine excise tax, is imposed at the rate of forty-seven cents ($0.47) a gallon upon the manufacture and sale or gift, or withdrawal for sale or gift, of wine, except hard cider, within this state.
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.13; Acts 1975, P.L.73, SEC.1. As amended by Acts 1981, P.L.103, SEC.3; P.L.104-1987, SEC.2; P.L.119-1998, SEC.23; P.L.128-2026, SEC.86.
Source: official publisher (2026 edition)