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

Exemptions can be found in the IN Handbook of Taxes, Revenues, and Appropriations (page 101).

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)

Beer $0.115
Liquor (21 percent alcohol or more) $2.68
Wine ( less than 21 percent alcohol) $0.47

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Auto Rental Excise Tax

Four 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 of tobacco products other than moist snuff; for moist snuff, 40 cents per ounce.

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

6.5% for business that is engaged in extending credit, leasing (economic equivalent of extending credit) or credit card operations.

Fireworks Tax

Five percent on total sales.

Gasoline Tax

Gasoline Tax Rate

10/01/93 thru 12/31/95 .334
01/01/96 thru 09/30/97 .333
10/01/97 thru 12/31/02 .334
01/01/03 thru 06/30/17 .364
07/01/17 thru present .464

(Includes 18.4 cent federal tax.)

Special Fuel Tax Rate

10/01/93 thru 12/31/95 .404
01/01/96 thru 09/30/97 .403
10/01/97 thru 06/30/17 .404
07/01/17 thru present  .504

(Includes 24.4 cent federal tax.)

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

Ten percent of admission price

Marion County Supplemental Auto Rental Excise Tax

Six 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 Fuel Tax

$0.28 per gallon rate

Motor Carrier Surcharge Tax

$0.21 per gallon rate

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-Mutual Admission Tax

$0.20 per person on paid admission to a horse track or satellite facility

Pari-Mutual Wagering Tax

Two 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

All retail merchants in Indiana who sell prepaid wireless telephone services (through the sale of a prepaid phone or prepaid phone card) must collect $0.50 per sales transaction.

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 percent of adjusted gross receipts

Special Fuel Tax

$0.26 per gallon rate

Type II Gaming Tax

Ten percent of total sales

Utility Receipts Tax

1.4 percent on gross receipts from all utility services consumed within Indiana.