Miscellaneous Tax Rates
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/Wine (21% alcohol or more) | $2.68 |
| Wine ( less than 21% alcohol) | $0.47 |
| Mixed Beverages (14% or less alcohol) | $0.47 |
Auto Rental Excise Tax
4% on vehicles weighing less than 11,000 lbs. for less than 30 days
Cigarette/Other Tobacco Tax
| 20 pack cigarette | $0.995 |
| 25 pack cigarette | $1.24375 |
| Other tobacco products | 24% wholesale price |
Controlled Substance Excise Tax
Based on weight and schedule
| Schedule I, II, III | $40.00 per gram |
| Schedule IV | $20.00 per gram |
| Schedule V | $10.00 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% for business which are engaged in extending credit, leasing (economic equivalent of extending credit) or credit card operations.
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.
Inheritance Tax
Based on the taxpayer class (transferee's relationship to deceased); property's taxable value; residency status; and situs of real and tangible property and intangible property. A chart can be viewed in the IN Handbook of Taxes, Revenues, and Appropriations on page 46.
Marion County Admissions Tax
6% of admission price
Marion County Supplemental Auto Rental Excise Tax
4% 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
$0.16 per gallon rate
Motor Carrier Surcharge Tax
$0.11 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,which was first effective for calendar year 1996.
Pari-Mutual Admission Tax
$0.20 per person on paid admission to a horse track or satellite facility.
Pari-Mutual Wagering Tax
2% of the total amount wagered on live races and simulcasts conducted at a permit holder's racetrack.
Petroleum Severance Tax
| petroleum value | 1% of |
| 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 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
$3.00 per admission, whether paid or unpaid
$4.00 per admission to the Orange County riverboat
Riverboat Wagering Tax
22.5% of adjusted gross receipts
Special Fuel Tax
See Department Notice #12 for a complete list of rates.
Utility Receipts Tax
1.4% on gross receipts from all utility services consumed within Indiana.
- What does the state require to start a business?
- How can I check on my State income tax refund?
- How do I obtain a state tax number to collect sales tax?
- Where is my state tax refund?
- Who can I contact about Indiana income tax?
- Where do I go for tax forms?
- I filed my Indiana tax return. I owe, but am unable to pay at this time. What sh...
- I worked in Indiana six months. Then I worked six months in another state. How s...
- Know when I will receive my tax refund.
- File a part-year Indiana tax return.
- 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.
