{"data":{"id":"us-in/ic-7.1-4-4-1","jurisdiction":"us-in","citation":"IC 7.1-4-4-1","heading":"Rate of tax","body":"Sec. 1. An excise tax, known as the wine excise tax, is imposed at the rate of forty-seven cents ($0.47) a gallon upon the manufacture and sale or gift, or withdrawal for sale or gift, of wine, except hard cider, within this state.","path":["TITLE 7.1. ALCOHOL AND TOBACCO","ARTICLE 4. REVENUE AND TAXES","Chapter 4. Wine Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_7.1.html#7.1-4-4-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-12T01:57:19Z","sha256":"0133673ed590282d92e1ebf8e48c148f0b080a05e110b1aa763e7af5e4e6f474","source_id":"us-in","stale":false,"prev":"us-in/ic-7.1-4-3-7","next":"us-in/ic-7.1-4-4-2"},"notice":"GroundRules: Original legal text. Not legal advice."}