IC 7.1-4-4-3: Persons liable for tax

Sec. 3. (a) Except as provided in subsections (b) and (c), 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 imported by the permit holder into this state. However, the same article shall be taxed only once for wine excise tax purposes.

(b) In the case of a permittee referenced in subsection (a) receiving wine from an unpermitted seller outside Indiana, the permittee is liable for the wine excise tax imposed upon the transaction.

(c) In the case of a permittee referenced in subsection (a) receiving, selling, or giving wine within Indiana from or to another permittee, the permittee who first receives the wine in Indiana is liable for the wine excise tax imposed upon the transaction.

(d) For purposes of subsection (b), nothing in that subsection shall be construed to:

(1) authorize an otherwise unlawful sale of wine in Indiana; or

(2) relieve an out-of-state seller from having to obtain a permit described in subsection (a) that the out-of-state seller is required to obtain under this article prior to the sale of wine in Indiana.