{"data":{"id":"us-in/ic-7.1-4-2-2","jurisdiction":"us-in","citation":"IC 7.1-4-2-2","heading":"Persons liable for tax","body":"Sec. 2. (a) Except as provided in subsections (b) and (c), a brewer is liable for the beer excise tax on the sale or gift, or withdrawal for sale or gift, of beer or flavored malt beverage by the brewer to a person within Indiana.\n(b) In the case of a beer wholesaler receiving beer or flavored malt beverage from a brewer located outside of Indiana, the beer wholesaler, not the brewer, is liable for the beer excise tax imposed upon the transaction.\n(c) In the case of a wine wholesaler receiving, selling, or giving flavored malt beverage within Indiana, the wine wholesaler, not the brewer, is liable for the beer excise tax imposed upon the transaction.","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#7.1-4-2-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-12T01:57:19Z","sha256":"be155751f91e446967de7360abbdccb55de191bee210cc496962ae4df8c68aca","source_id":"us-in","stale":false,"prev":"us-in/ic-7.1-4-2-1","next":"us-in/ic-7.1-4-2-3"},"notice":"GroundRules: Original legal text. Not legal advice."}