IC 7.1-4-6-3: Collection of excise taxes; responsibility for paying alcoholic beverage tax

Sec. 3. (a) The department shall collect the excise taxes imposed by this title.

(b) An alcoholic beverage subject to a tax under this article shall be taxed only once, at the first sale or withdrawal for sale, in the following manner:

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

(2) When a wholesaler located within Indiana receives alcohol from a primary source of supply not located in Indiana, the wholesaler located within Indiana is responsible for paying the 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.