2012 Indiana Code
TITLE 7.1. ALCOHOL AND TOBACCO
ARTICLE 4. REVENUE AND TAXES
CHAPTER 5. MALT EXCISE TAX
IC 7.1-4-5Chapter 5. Malt Excise Tax
IC 7.1-4-5-1
Rate of tax
Sec. 1. Rate of Tax. An excise tax at the rate of five cents (5¢) a gallon, or fraction of a gallon, is imposed upon the sale, gift, exchange, or barter of liquid malt or wort.
(Formerly: Acts 1973, P.L.55, SEC.1.)
IC 7.1-4-5-2
Persons liable for tax
Sec. 2. Persons Liable for Tax. The malt excise tax shall be levied against a permittee who holds a malt manufacturer's permit, a malt wholesaler's permit, or a malt dealer's permit. However, the same article shall be taxed only once for malt excise tax purposes.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.16.)
IC 7.1-4-5-3
Transactions exempt from tax
Sec. 3. Transactions Exempt from Tax. The malt excise tax shall not apply to the sale of liquid malt or wort when it is to be used for medicinal, laboratory, bakery, or confectionery purposes, or for use in malted milk, nor shall the tax apply to these products which are manufactured to be exported and sold outside this state.
(Formerly: Acts 1973, P.L.55, SEC.1.)
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