{"data":{"id":"us-in/ic-7.1-4-3-1","jurisdiction":"us-in","citation":"IC 7.1-4-3-1","heading":"Rate of tax","body":"Sec. 1. An excise tax, known as the liquor excise tax, is imposed at the rate of two dollars and sixty-eight cents ($2.68) a gallon upon the sale, gift, or the withdrawal for sale or gift, of liquor and wine that contains twenty-one percent (21%), or more, of absolute alcohol reckoned by volume.","path":["TITLE 7.1. ALCOHOL AND TOBACCO","ARTICLE 4. REVENUE AND TAXES","Chapter 3. Liquor Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_7.1.html#7.1-4-3-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-12T01:57:19Z","sha256":"6d39c0a907b2fa63077559abd69c87bdd77ba3f84a84c733e693fdd06eb907be","source_id":"us-in","stale":false,"prev":"us-in/ic-7.1-4-2-9","next":"us-in/ic-7.1-4-3-2"},"notice":"GroundRules: Original legal text. Not legal advice."}