{"data":{"id":"us-in/ic-7.1-4-4.5-1","jurisdiction":"us-in","citation":"IC 7.1-4-4.5-1","heading":"Rate of tax","body":"Sec. 1. An excise tax, known as the hard cider excise tax, is imposed at the rate of eleven and one-half cents ($0.115) a gallon upon the manufacture and sale or gift, or withdrawal for sale or gift, of hard cider within Indiana.","path":["TITLE 7.1. ALCOHOL AND TOBACCO","ARTICLE 4. REVENUE AND TAXES","Chapter 4.5. Hard Cider Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_7.1.html#7.1-4-4.5-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-12T01:57:19Z","sha256":"55298f76352b77dc1654b39ef8ae7821e0e1141445a112fa7060ca72e705500a","source_id":"us-in","stale":false,"prev":"us-in/ic-7.1-4-4.1-21","next":"us-in/ic-7.1-4-4.5-2"},"notice":"GroundRules: Original legal text. Not legal advice."}