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
Gasoline Use Tax
Hazardous Waste Disposal Tax
Marion County Admissions Tax
Marion County Supplemental Auto Rental Excise Tax
Motor Carrier Fuel Tax
Motor Vehicle Excise Tax
Pari-Mutuel Admission Tax
Pari-Mutuel Wagering Tax
Petroleum Severance Tax
Public Utility Tax (Railroad Car Companies/Railroads)
Riverboat Admissions Tax
Riverboat Wagering Tax
Special Fuel Tax
Type II Gaming Tax
Utility Receipts 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
|Liquor (21% or more)||$2.68|
|Wine (less than 21% alcohol)||$0.47|
4% 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% 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.
6.5% for business that is engaged in extending credit, leasing (economic equivalent of extending credit) or credit card operations.
5% on total sales.
The Gasoline Tax Rate is $0.29 per gallon (the combined state and federal rate is $0.474).
The Gasoline Use Tax rate is updated monthly. For the current rate, please consult 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% of admission price
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.
$0.48 per gallon rate
$50 to $1,499
|$1,500 to $2,249
|$2,250 to $2,999
|$3,000 to $3,999
|$4,000 to $5,499
|$5,500 to $6,999
|$7,000 to $8,499
|$8,500 to $9,999
|$10,000 to $12,499
|$12,500 to $14,999
|$15,000 to $17,999
|$18,000 to $21,999
|$22,000 to $24,999
|$25,000 to $29,999
|$30,000 to $34,999
|$35,000 to $42,999
|$42,500 and over
$0.20 per person on paid admission to a horse track or satellite facility
2% 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|
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.
$3 per admission, whether paid or unpaid
$4 per admission to the Orange County riverboat
22.5% of adjusted gross receipts
$0.48 per gallon rate (the combined state and federal rate is $0.7240)
10% of total sales
1.4% on gross receipts from all utility services consumed within Indiana.