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IC 7.1-4-3-1
Rate of tax
Sec. 1. Rate of Tax. An excise tax at the rate of two dollars and
sixty-eight cents ($2.68) a gallon is imposed upon the sale, gift, or
the withdrawal for sale or gift, of liquor and wine that contains
twenty-one percent (21%), or more, of absolute alcohol reckoned by
volume.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.11.)
As amended by Acts 1977(ss), P.L.9, SEC.5; Acts 1981, P.L.103,
SEC.2.
IC 7.1-4-3-2
Persons liable for tax
Sec. 2. Persons Liable for Tax. The liquor excise tax shall be
levied against a permittee who holds a distiller's permit, a rectifier's
permit, a liquor wholesaler's permit, a dining car liquor permit, a
vintner's permit, a wine wholesaler's permit, a dining car wine
permit, or a boat wine permit, whether the sale or gift, or withdrawal
for sale or gift, is to a person authorized to purchase or receive it or
not. However, the same article shall be taxed only once for liquor
excise tax purposes.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.12.)
IC 7.1-4-3-3
Repealed
(Repealed by Acts 1973, P.L.56, SEC.38.)
IC 7.1-4-3-4
Repealed
(Repealed by Acts 1973, P.L.56, SEC.38.)
IC 7.1-4-3-5
Transactions exempt from tax
Sec. 5. Transactions Exempt from Tax. The liquor excise tax shall
not apply to the sale for delivery outside this state, or the withdrawal
for sale for delivery outside this state, of liquor and wine that
contains more than twenty-one percent (21%) of absolute alcohol
reckoned by volume. The liquor excise tax shall not apply to the sale
or withdrawal for sale of wine to a pastor, rabbi, or priest for
sacramental or religious purposes only.
(Formerly: Acts 1973, P.L.55, SEC.1.)
IC 7.1-4-3-6
Repealed
(Repealed by Acts 1978, P.L.51, SEC.8.)