IC 7.1-4-4.5-1 — Rate of tax
Chapter 4.5. Hard Cider Excise Tax
Bills amending this section
Section text
Sec. 1. An excise tax, known as the hard cider excise tax, is imposed at the rate of eleven and one-half cents ($0.115) a gallon upon the manufacture and sale or gift, or withdrawal for sale or gift, of hard cider within Indiana.
As added by P.L.119-1998, SEC.24. Amended by P.L.128-2026, SEC.90.
Source: official publisher (2026 edition)