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 (page 107).

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

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

8.5 percent 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

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

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 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 (page 123).

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

$0.16 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.