{"data":{"id":"us-in/ic-7.1-4-2-1","jurisdiction":"us-in","citation":"IC 7.1-4-2-1","heading":"Rate of tax","body":"Sec. 1. An excise tax, known as the beer excise tax, is imposed at the rate of eleven and one-half cents ($.115) a gallon upon the sale of beer or flavored malt beverage within Indiana.","path":["TITLE 7.1. ALCOHOL AND TOBACCO","ARTICLE 4. REVENUE AND TAXES","Chapter 2. Beer Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_7.1.html#7.1-4-2-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-12T01:57:19Z","sha256":"e41bfdf46e52ccb9494e4a66e9d8b358e756ece7bbd1f2528d3750cf5833e66a","source_id":"us-in","stale":false,"prev":"us-in/ic-7.1-3-32-2","next":"us-in/ic-7.1-4-2-2"},"notice":"GroundRules: Original legal text. Not legal advice."}