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Governor Mike Braun
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Miscellaneous Tax Rates

Aircraft Excise 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

Age Class 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 $0.025 0.01
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)

Product Dollar Amount
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

Product Dollar Amount
20-pack cigarette $2.995
25-pack cigarette $3.743745
Other tobacco products 30% wholesale price of tobacco products other than moist snuff; for moist snuff, $0.50 per ounce.

Controlled Substance Excise Tax

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

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.

Fireworks Tax

5% on total sales.

Gasoline Tax

From July 1, 2025, to June 30, 2026, the Gasoline Tax rate is $0.36 per gallon.

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

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.

Intrastate Notice

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.

Motor Carrier Fuel Tax

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.

Motor Vehicle Excise Tax

Age12345678910
$50 to $1,499
I
 12 12 12 12 12 12 12 12 12 12
$1,500 to $2,249
II 		36 30 27 24 18 12 12 12 12 12
$2,250 to $2,999
III 		50 50 42 33 24 18 12 12 12 12
$3,000 to $3,999
IV 		50 50 50 50 48 36 24 18 12 12
$4,000 to $5,499
V 		66 57 50 50 50 50 42 24 12 12
$5,500 to $6,999
VI 		84 74 63 52 50 50 49 30 18 12
$7,000 to $8,499
VII 		103 92 77 64 52 50 50 40 21 12
$8,500 to $9,999
VIII 		123 110 93 78 64 50 50 50 34 12
$10,000 to $12,499
IX 		150 134 115 98 82 65 52 50 40 12
$12,500 to $14,999
X 		172 149 130 112 96 79 65 53 50 12
$15,000 to $17,999
XI 		207 179 156 135 115 94 78 64 50 21
$18,000 to $21,999
XII 		250 217 189 163 139 114 94 65 50 26
$22,000 to $24,999
XIII 		300 260 225 184 150 121 96 65 50 30
$25,000 to $29,999
XIV 		350 304 265 228 195 160 132 91 50 36
$30,000 to $34,999
XV 		406 353 307 257 210 169 134 91 50 42
$35,000 to $42,999
XVI 		469 407 355 306 261 214 177 129 63 49
$42,500 and over
XVII 		532 461 398 347 296 242 192 129 63 50

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

Petroleum 1% 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, 2025, to June 30, 2026, the Special Fuel tax rate is $0.61 per gallon.

Type II Gaming Tax

10% of total sales

Utility Receipts Tax

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%.