{"data":{"id":"us-in/ic-7.1-4-4.5-2","jurisdiction":"us-in","citation":"IC 7.1-4-4.5-2","heading":"Applicability of tax","body":"Sec. 2. The hard cider excise tax applies only to hard cider. An alcoholic beverage that is subject to the hard cider excise tax is not subject to the liquor excise tax or the wine excise tax.","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#7.1-4-4.5-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-12T01:57:19Z","sha256":"67e84f6b4f64c67a90c7d745f97c5c5a7349bac78bffb6531654342aa6134821","source_id":"us-in","stale":false,"prev":"us-in/ic-7.1-4-4.5-1","next":"us-in/ic-7.1-4-4.5-3"},"notice":"GroundRules: Original legal text. Not legal advice."}