Aircraft Excise Tax
Alcoholic Beverage Tax (per gallon)
Auto Rental Excise Tax
Charity Gaming Tax
Cigarette/Other Tobacco Tax
Controlled Substance Excise Tax
Gasoline Use 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.
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, $0.40 per ounce.|
Based on weight and schedule.
|Controlled Substance||Dollar Amount by Weight|
|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.
5% on total sales.
From July 1, 2023, to June 30, 2024, the Gasoline Tax rate is $0.34 per gallon. To view current and previous State and Federal Excise Taxes Levied on Motor Fuel, refer to Department Notice #12.
The Gasoline Use Tax rate is updated monthly. For the current rate, please consult Department Notice #2 for a complete list of historic gasoline use tax rates.
10% of admission price.
6% 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.
The Indiana Department of Revenue (DOR) would like to inform customers of recent legislative changes (House Enrolled Act (HEA) 1050) affecting intrastate fuel tax registrations, decal display, and quarterly tax returns. View the Intrastate Notice and chart to determine your specific requirements effective July 1, 2023.
From July 1, 2023, to June 30, 2024, the Motor Carrier Fuel Tax (MCFT) rate is $0.57 per gallon of special fuel or alternative fuel, and $0.34 per gallon of gasoline, consumed by a carrier in its operations on highways in Indiana.
$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% 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
From July 1, 2023, to June 30,2024, the Special Fuel tax rate is $0.57 per gallon. To view current and previous State and Federal Excise Taxes Levied on Motor Fuel, refer to Department Notice #12.
10% of total sales
For taxable years beginning before January 1, 2021, the tax is imposed at a rate of 1.4% on gross receipts from all utility services consumed within Indiana. For taxable years beginning after December 31, 2021, and before January 1, 2023, the utility receipts tax rate will be 1.46%.