Sec. 1. An excise tax, referred to as the beer excise tax, at the rate of eleven and one-half cents ($.115) a gallon is imposed upon the sale of beer or flavored malt beverage within Indiana. [Pre-1973 Recodification Citations: 7-1-1-41(a); 7-2-1-17(a); 7-4-1-1.] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.8. As amended by Acts […]
Sec. 2. (a) Except as provided in subsections (b) and (c), a brewer is liable for the beer excise tax on the sale or gift, or withdrawal for sale or gift, of beer or flavored malt beverage by the brewer to a person within Indiana. (b) In the case of a beer wholesaler receiving beer […]
[Pre-1973 Recodification Citation: 7-2-2-1.] As added by Acts 1973, P.L.55, SEC.1. Repealed by Acts 1973, P.L.56, SEC.38.
[Pre-1973 Recodification Citation: 7-2-2-1.] As added by Acts 1973, P.L.55, SEC.1. Repealed by Acts 1973, P.L.56, SEC.38.
[Pre-1973 Recodification Citation: 7-1-1-41.] As added by Acts 1973, P.L.55, SEC.1. Repealed by Acts 1973, P.L.56, SEC.38.
[Pre-1973 Recodification Citation: 7-1-1-41.] As added by Acts 1973, P.L.55, SEC.1. Repealed by Acts 1973, P.L.56, SEC.38.
Sec. 7. Copy of Invoice. A brewer or beer wholesaler in this state, when he delivers beer to a person, shall make a true duplicate invoice showing the date of delivery, the amount and value of the shipment and the name of the purchaser. The brewer or wholesaler shall give one (1) copy of the […]
Sec. 8. A beer wholesaler within Indiana who receives beer or flavored malt beverage upon which the beer excise tax has been paid shall be entitled to a refund of the amount of the tax on all tax-paid beer or flavored malt beverage shipped from Indiana by the wholesaler for sale outside Indiana or sold […]
As added by Acts 1978, P.L.54, SEC.1. Repealed by P.L.103-1987, SEC.3.
[Pre-1973 Recodification Citation: 7-2-2-3.] As added by Acts 1973, P.L.55, SEC.1. Repealed by Acts 1973, P.L.56, SEC.38.
