IC 7.1-4-4-2: Beverages to which tax is applicable

Sec. 2. (a) The wine excise tax shall apply to the following beverages:

(1) Wine containing less than twenty-one percent (21%), of absolute alcohol reckoned by volume.

(2) Alcoholic beverages containing fifteen percent (15%), or less, of absolute alcohol reckoned by volume, mixed with either carbonated water or other potable ingredients, or both, by either the manufacturer or the bottler, or both of them, and sold in a container filled by the manufacturer or bottler, and which is suitable for immediate consumption directly from the original container.

(b) An alcoholic beverage that is subject to the wine excise tax shall not be also subject to the liquor excise tax.