45 IAC 7-4-1 - Persons responsible for tax payment

Authority: IC 6-8.1-3-3; IC 7.1-4-6-3.6

Affected: IC 7.1-4

Sec. 1.

(a) Except as otherwise provided in IC 7.1-4, the following permit holders are required to collect the specific alcohol excise taxes on the first sale or withdrawal for sale of an alcoholic beverage within Indiana:

(1) The persons liable for the beer excise tax are governed by IC 7.1-4-2-2.

(2) A permittee listed in IC 7.1-4-3-2 is liable for the collection and payment of the liquor excise tax.

(3) A permittee listed in IC 7.1-4-4-3, as well as a direct wine seller, is liable for the collection and payment of the wine excise tax.

(4) A permittee listed in IC 7.1-4-4.5-3 is liable for the collection and payment of the hard cider excise tax.

(5) A permittee listed in IC 7.1-4-5-2 is liable for the collection and payment of the malt excise tax.

(b) The taxes listed in subsection (a) are imposed on the sale or gift, or withdrawal for sale or gift, to a person of an alcoholic beverage subject to that tax, regardless of whether or not the person purchasing the alcoholic beverage is authorized to purchase or receive it.

(c) The alcoholic beverage subject to the taxes shall be taxed only once, at the first sale or withdrawal for sale, in the following manner:

(1) When a primary source of alcohol located within the state of Indiana sells, or withdraws for sale, alcohol to a person in Indiana, the primary source of alcohol is responsible for paying the alcoholic beverage excise tax.

(2) When a wholesaler located within Indiana receives alcohol from a primary source of alcohol not located within Indiana, the wholesaler located within Indiana is responsible for paying the alcoholic beverage excise tax.

(3) When a permit holder sells, or withdraws for sale, alcohol directly to a retailer or consumer, the permit holder is responsible for paying the tax.

Notes

45 IAC 7-4-1

Department of State Revenue; 45 IAC 7-4-1; filed 9/7/2016, 4:11 p.m.: 20160928-IR-045160002FRA