Sec. 1. An excise tax at the rate of forty-seven cents ($0.47) a gallon is imposed upon the manufacture and sale or gift, or withdrawal for sale or gift, of wine, except hard cider, within this state. [Pre-1973 Recodification Citations: 7-1-1-41(c); 7-2-1-17(c); 7-4-1-1.] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.13; Acts 1975, P.L.73, […]
Sec. 2. Beverages to Which Tax is Applicable. The wine excise tax shall apply to wine that contains less than twenty-one percent (21%), of absolute alcohol reckoned by volume. The wine excise tax also shall apply to an alcoholic beverage that contains fifteen percent (15%), or less, of absolute alcohol reckoned by volume, mixed with […]
Sec. 3. The wine excise tax shall be paid by the holder of a vintner’s permit, a farm winery permit, a wine wholesaler’s permit, a direct wine seller’s permit, a dining car wine permit, or a boat wine permit on the alcoholic beverage to which the tax is applicable and which has been manufactured or […]
[Pre-1973 Recodification Citation: 7-1-1-41(c).] As added by Acts 1973, P.L.55, SEC.1. Repealed by Acts 1973, P.L.56, SEC.38.
Sec. 5. Power of Commission and Department. The commission and the department shall have the power to prescribe regulations and maintain gauges in a winery, farm winery, or a wholesaler’s premises for the proper gauging of the alcoholic beverages to which the wine excise tax is applicable and the assessment of that tax. [Pre-1973 Recodification […]
Sec. 6. Transactions Exempt from Tax. The wine excise tax shall not apply to the sale or withdrawal for sale of wine to a pastor, rabbi, or priest for sacramental or religious purposes only. [Pre-1973 Recodification Citation: 7-1-1-41(c).] Formerly: Acts 1973, P.L.55, SEC.1.
Sec. 7. (a) All sales of alcoholic beverages made by a primary source of supply to a wine wholesaler shall at the time of the sale be accompanied by an invoice that must show the following: (1) The name and address of the seller and the purchaser. (2) The date of disposition. (3) The name […]
