- Aircraft Excise Tax
- Alcoholic Beverage Tax (per gallon)
- Auto Rental Excise Tax
- Charity Gaming Tax
- Cigarette/Other Tobacco Tax
- Controlled Substance Excise Tax
- Estate Tax
- Fireworks Tax
- Gasoline Tax
- Gasoline Use Tax
- Marion County Admissions Tax
- Marion County Supplemental Auto Rental Excise Tax
- Motor Carrier Fuel Tax
- Motor Vehicle Excise Tax
- Pari-Mutuel Admission Tax
- Pari-Mutuel Wagering Tax
- Petroleum Severance Tax
- Public Utility Tax (Railroad Car Companies/Railroads)
- Riverboat Admissions Tax
- Riverboat Wagering Tax
- Special Fuel Tax
- Type II Gaming Tax
Aircraft Excise Tax
Exemptions can be found in the IN Handbook of Taxes, Revenues, and Appropriations.
Rate: The weight, class and age of the aircraft determine taxes owed.
Class A: Piston-driven
Class B: Piston-driven, pressurized
Class C: Turbine-driven
Class D: Homebuilt, gliders, or hot air balloons
| Age | Class A Per Pound |
Class B Per Pound |
Class C Per Pound |
Class D Per Pound |
|---|---|---|---|---|
| 0-4 | $0.04 | $0.065 | $0.09 | $0.0175 |
| 5-8 | $0.035 | $0.055 | $0.08 | $0.015 |
| 9-12 | $0.03 | $0.05 | $0.07 | $0.0125 |
| 13-16 | $0.025 | $0.025 | $0.025 | 0.01 |
| 17-25 | $0.02 | $0.02 | $0.02 | $0.0075 |
| over 25 | $0.01 | $0.01 | $0.01 | $0.005 |
Alcoholic Beverage Tax (per gallon)
| Product | Dollar Amount |
|---|---|
| Beer | $0.115 |
| Liquor (21% or more) | $2.68 |
| Wine (less than 21% alcohol) | $0.47 |
Auto Rental Excise Tax
4% on vehicles weighing less than 11,000 lbs. for less than 30 days.
Charity Gaming Tax
10% of total price paid by qualified organizations.
Cigarette/Other Tobacco Tax
| Product | Dollar Amount |
|---|---|
| 20-pack cigarette | $2.995 |
| 25-pack cigarette | $3.743745 |
| Other tobacco products | 30% wholesale price of tobacco products other than moist snuff; for moist snuff, $0.50 per ounce. |
Controlled Substance Excise Tax
Based on weight and schedule.
| Controlled Substance | Dollar Amount by Weight |
|---|---|
| Schedule I, II, III | $40 per gram |
| Schedule IV | $20 per gram |
| Schedule V | $10 per gram |
| Marijuana | $3.50 per gram |
Estate Tax
Based on the difference between the maximum State Death Tax Credit allowable at the federal level, and the amount paid in state Inheritance Tax.
Fireworks Tax
5% on total sales.
Gasoline Tax
From July 1, 2026, to June 30, 2027, the Gasoline Tax rate is $0.37 per gallon. To view current and previous State and Federal Excise Taxes Levied on Motor Fuel, refer to Department Notice #43.
Gasoline Use Tax
The Gasoline Use Tax rate is updated monthly. For the current rate, please consult Department Notice #2 for a complete list of historic gasoline use tax rates.
Marion County Admissions Tax
10% of admission price.
Marion County Supplemental Auto Rental Excise Tax
6% of gross retail income from the transaction on automobiles or trucks weighing less than 11,000 lbs. for a period of less than 30 days in Marion County.
Motor Carrier Fuel Tax
From July 1, 2026, to June 30, 2027, the Motor Carrier Fuel Tax (MCFT) rate is $0.63 per gallon of special fuel or alternative fuel (A), $0.08 per gallon of alternative fuel (B), and $0.37 per gallon of gasoline, consumed by a carrier in its operations on highways in Indiana.
Motor Vehicle Excise Tax
| Age | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
|---|---|---|---|---|---|---|---|---|---|---|
|
$50 to $1,499
I
|
12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 |
| $1,500 to $2,249 II |
36 | 30 | 27 | 24 | 18 | 12 | 12 | 12 | 12 | 12 |
| $2,250 to $2,999 III |
50 | 50 | 42 | 33 | 24 | 18 | 12 | 12 | 12 | 12 |
| $3,000 to $3,999 IV |
50 | 50 | 50 | 50 | 48 | 36 | 24 | 18 | 12 | 12 |
| $4,000 to $5,499 V |
66 | 57 | 50 | 50 | 50 | 50 | 42 | 24 | 12 | 12 |
| $5,500 to $6,999 VI |
84 | 74 | 63 | 52 | 50 | 50 | 49 | 30 | 18 | 12 |
| $7,000 to $8,499 VII |
103 | 92 | 77 | 64 | 52 | 50 | 50 | 40 | 21 | 12 |
| $8,500 to $9,999 VIII |
123 | 110 | 93 | 78 | 64 | 50 | 50 | 50 | 34 | 12 |
| $10,000 to $12,499 IX |
150 | 134 | 115 | 98 | 82 | 65 | 52 | 50 | 40 | 12 |
| $12,500 to $14,999 X |
172 | 149 | 130 | 112 | 96 | 79 | 65 | 53 | 50 | 12 |
| $15,000 to $17,999 XI |
207 | 179 | 156 | 135 | 115 | 94 | 78 | 64 | 50 | 21 |
| $18,000 to $21,999 XII |
250 | 217 | 189 | 163 | 139 | 114 | 94 | 65 | 50 | 26 |
| $22,000 to $24,999 XIII |
300 | 260 | 225 | 184 | 150 | 121 | 96 | 65 | 50 | 30 |
| $25,000 to $29,999 XIV |
350 | 304 | 265 | 228 | 195 | 160 | 132 | 91 | 50 | 36 |
| $30,000 to $34,999 XV |
406 | 353 | 307 | 257 | 210 | 169 | 134 | 91 | 50 | 42 |
| $35,000 to $42,999 XVI |
469 | 407 | 355 | 306 | 261 | 214 | 177 | 129 | 63 | 49 |
| $42,500 and over XVII |
532 | 461 | 398 | 347 | 296 | 242 | 192 | 129 | 63 | 50 |
Pari-Mutuel Admission Tax
$0.20 per person on paid admission to a horse track or satellite facility
Pari-Mutuel Wagering Tax
2% of the total amount wagered on live races and simulcasts conducted at a permit holder's racetrack
Petroleum Severance Tax
| Petroleum | 1% of the value |
|---|---|
| Natural gas | $0.03 per 1,000 cubic feet |
| Oil | $0.24 per barrel |
Public Utility Tax (Railroad Car Companies/Railroads)
Based each year on assessments by the Department of Local Government and Finance on the indefinite-situs distributable property of a railroad company that provides service within a commuter transportation district. For more information on this tax only, you may call 317-232-3756.
Riverboat Admissions Tax
$3 per admission, whether paid or unpaid
$4 per admission to the Orange County riverboat
Riverboat Wagering Tax
22.5% of adjusted gross receipts
Special Fuel Tax
From July 1, 2026, to June 30, 2027, the Special Fuel tax rate is $0.63per gallon. To view current and previous State and Federal Excise Taxes Levied on Motor Fuel, refer to Department Notice #43.
Type II Gaming Tax
10% of total sales
