Sec. 1. An excise tax, referred to as the beer excise tax, at the rate of eleven and one-half cents ($.115) a gallon is imposed upon the sale of beer or flavored malt beverage within Indiana.
Ind. Code § 7.1-4-2-1
Rate of tax
Applied in 1 court decision — leading case 138 F. Supp. 3d 1002 - Monarch Beverage Co. v. Grubb (2015)
Most recently applied in 138 F. Supp. 3d 1002 - Monarch Beverage Co. v. Grubb (September 2015)
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.8
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.