IC 7.1-4-6-3 — Collection of excise taxes; responsibility for paying alcoholic beverage tax
Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws
Bills amending this section
Section text
Sec. 3. (a) The department shall collect the excise taxes imposed by this title. (b) An alcoholic beverage subject to a tax under this article shall be taxed only once, at the first sale or withdrawal for sale, in the following manner: (1) When a primary source of supply located within Indiana sells, or withdraws for sale, alcohol to a person in Indiana, the primary source of alcohol is responsible for paying the tax. (2) When a wholesaler located within Indiana receives alcohol from a primary source of supply not located in Indiana, the wholesaler located within Indiana is responsible for paying the tax. (3) When a permit holder sells, or withdraws for sale, alcohol directly to a retailer or consumer, the permit holder is responsible for paying the tax.
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.19. As amended by P.L.128-2026, SEC.93.
Source: official publisher (2026 edition)