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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
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


Aircraft Excise 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

AgeClass A
Per Pound
Class B
Per Pound
Class C
Per Pound
Class D
Per Pound
0-4$0.04$0.065$0.09$0.0175
5-8$0.035$0.055$0.08$0.015
9-12$0.03$0.05$0.07$0.0125
13-16$0.025$0.025$0.0250.01
17-25$0.02$0.02$0.02$0.0075
over 25$0.01$0.01$0.01$0.005

Alcoholic Beverage Tax (per gallon)

Beer$0.115
Liquor (21% or more)$2.68
Wine (less than 21% alcohol)$0.47

Auto Rental Excise Tax

4% 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 products24% 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

6.5% for business that is engaged in extending credit, leasing (economic equivalent of extending credit) or credit card operations.

Fireworks Tax

5% on total sales.

Gasoline Tax

From July 1, 2019, to June 30, 2020, the Gasoline Tax rate is $0.30 per gallon (the combined state and federal rate is $0.484).

Gasoline Use Tax

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.

Marion County Admissions Tax

10% 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 Fuel Tax

From July 1, 2019, to June 30, 2020, the rate of the MCFT is $0.49 per gallon of special fuel or alternative fuel, and $0.30 per gallon of gasoline, consumed by a carrier in its operations on highways in Indiana.

Motor Vehicle Excise Tax

Age12345678910
$50 to $1,499
I
12121212121212121212
$1,500 to $2,249
II
36302724181212121212
$2,250 to $2,999
III
50504233241812121212
$3,000 to $3,999
IV
50505050483624181212
$4,000 to $5,499
V
66575050505042241212
$5,500 to $6,999
VI
84746352505049301812
$7,000 to $8,499
VII
103927764525050402112
$8,500 to $9,999
VIII
1231109378645050503412
$10,000 to $12,499
IX
15013411598826552504012
$12,500 to $14,999
X
172149130112967965535012
$15,000 to $17,999
XI
2071791561351159478645021
$18,000 to $21,999
XII
25021718916313911494655026
$22,000 to $24,999
XIII
30026022518415012196655030
$25,000 to $29,999
XIV
350304265228195160132915036
$30,000 to $34,999
XV
406353307257210169134915042
$35,000 to $42,999
XVI
4694073553062612141771296349
$42,500 and over
XVII
5324613983472962421921296350

Pari-Mutuel Admission Tax

$0.20 per person on paid admission to a horse track or satellite facility

Pari-Mutuel Wagering Tax

2% of the total amount wagered on live races and simulcasts conducted at a permit holder's racetrack

Petroleum Severance Tax

Petroleum1 percent of the value
Natural gas$0.03 per 1,000 cubic feet
Oil$0.24 per barrel

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% of adjusted gross receipts

Special Fuel Tax

From July 1, 2019, to June 30, 2020, the Special Fuel tax rate is $0.49 per gallon rate (the combined state and federal rate is $0.7340)

Type II Gaming Tax

10% of total sales

Utility Receipts Tax

1.4% on gross receipts from all utility services consumed within Indiana.

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