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
Financial Institutions 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
Variable amount based on weight, age and type. A chart can be viewed in the IN Handbook of Taxes, Revenues, and Appropriations on page 107.
|Liquor (21 percent alcohol or more)||$2.68|
|Wine ( less than 21 percent alcohol)||$0.47|
4 percent on vehicles weighing less than 11,000 lbs. for less than 30 days
$0.10 of total price paid by qualified organizations
|Other tobacco products||24 percent wholesale price of tobacco products other than moist snuff; for moist snuff, 40 cents per ounce.|
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|
Based on the difference between the maximum State Death Tax Credit allowable at the federal level, and the amount paid in state Inheritance Tax.
8.5 percent for business that is engaged in extending credit, leasing (economic equivalent of extending credit) or credit card operations.
5 percent on total sales.
See Department Notice #12 for a complete list of rates.
See Department Notice #2 for a complete list of prepaid gas tax rates.
$11.50 per ton of hazardous waste disposed of in a disposal facility or by underground injection.
10 percent of admission price
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.
$0.11 per gallon rate
$0.18 per gallon rate
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
$0.20 per person on paid admission to a horse track or satellite facility
2 percent of the total amount wagered on live races and simulcasts conducted at a permit holder's racetrack
|Petroleum||1 percent of the value|
|Natural gas||$0.03 per 1,000 cubic feet|
|Oil||$0.24 per barrel|
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.
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
$3 per admission, whether paid or unpaid
$4 per admission to the Orange County riverboat
22.5 percent of adjusted gross receipts
$0.16 per gallon rate
10 percent of total sales
1.4 percent on gross receipts from all utility services consumed within Indiana.