Miscellaneous Tax Rates
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
Financial Institutions Tax
Fireworks Tax
Gasoline Tax
Hazardous Waste Disposal Tax
Marion County Admissions Tax
Marion County Supplemental Auto Rental Excise Tax
Motor Carrier Fuel Tax
Motor Carrier Surcharge Tax
Motor Vehicle Excise Tax
Pari-Mutual Admission Tax
Pari-Mutual Wagering Tax
Petroleum Severance Tax
Prepaid Wireless Fee
Public Utility Tax (Railroad Car Companies/Railroads)
Riverboat Admissions Tax
Riverboat Wagering Tax
Special Fuel Tax
Type II Gaming Tax
Utility Receipts Tax
Aircraft Excise Tax
Variable amount based on weight, age and type. A chart can be viewed in the IN Handbook of Taxes, Revenues, and Appropriations on page 67.
Alcoholic Beverage Tax (per gallon)
| Beer | $0.115 |
| Liquor (21 percent alcohol or more) | $2.68 |
| Wine ( less than 21 percent alcohol) | $0.47 |
Auto Rental Excise Tax
4 percent on vehicles weighing less than 11,000 lbs. for less than 30 days
Charity Gaming Tax
$0.10 of total price paid by qualified organizations
Cigarette/Other Tobacco Tax
| 20-pack cigarette | $0.995 |
| 25-pack cigarette | $1.24375 |
| Other tobacco products | 24 percent wholesale price |
Controlled Substance Excise Tax
Based on weight and schedule
| 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.
Financial Institutions Tax
8.5 percent for business that is engaged in extending credit, leasing (economic equivalent of extending credit) or credit card operations.
Fireworks Tax
5 percent on total sales.
Gasoline Tax
See Department Notice #12 for a complete list of rates.
See Department Notice #2 for a complete list of prepaid gas tax rates.
Hazardous Waste Disposal Tax
$11.50 per ton of hazardous waste disposed of in a disposal facility or by underground injection.
Marion County Admissions Tax
10 percent of admission price
Marion County Supplemental Auto Rental Excise Tax
6 percent 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 Surcharge Tax
$0.11 per gallon rate
Motor Fuel Tax
$0.18 per gallon rate
Motor Vehicle Excise Tax
Based on age and class of vehicle using the Excise Tax rate schedule, located in the IN Handbook of Taxes, Revenues, and Appropriations on page 123
Pari-Mutual Admission Tax
$0.20 per person on paid admission to a horse track or satellite facility
Pari-Mutual Wagering Tax
2 percent of the total amount wagered on live races and simulcasts conducted at a permit holder's racetrack
Petroleum Severance Tax
| Petroleum | 1 percent of the value |
| Natural gas | $0.03 per 1,000 cubic feet |
| Oil | $0.24 per barrel |
Prepaid Wireless Fee
Effective, July 1, 2012, all retail merchants in Indiana who sell prepaid wireless telephone services (through the sale of a prepaid phone or prepaid phone card) now must collect $.50 per sales transaction. This is an increase from $.25 per sales transaction, which has been in effect since July 1, 2010. For more information, visit www.in.gov/dor/4381.htm.
Public Utility Tax (Railroad Car Companies/Railroads)
Based each year on assessments by the State Board of Tax Commissioners on the indefinite-situs distributable property of a railroad company that provides service within a commuter transportation district
Riverboat Admissions Tax
$3 per admission, whether paid or unpaid
$4 per admission to the Orange County riverboat
Riverboat Wagering Tax
22.5 percent of adjusted gross receipts
Special Fuel Tax
$0.16 per gallon rate
Type II Gaming Tax
10 percent of total sales
Utility Receipts Tax
1.4 percent on gross receipts from all utility services consumed within Indiana.
Stay Connected
- Find Indiana tax forms.
- Know when I will receive my tax refund.
- File my taxes as an Indiana resident while I am in the military, but my spouse is not an Indiana resident.
- Take the renter's deduction.
- Pay my tax bill in installments.
- Claim a gambling loss on my Indiana return.
- Have more time to file my taxes and I think I will owe the Department.
