{"data":{"id":"us-in/ic-7.1-4-6-3","jurisdiction":"us-in","citation":"IC 7.1-4-6-3","heading":"Collection of excise taxes; responsibility for paying alcoholic beverage tax","body":"Sec. 3. (a) The department shall collect the excise taxes imposed by this title.\n(b) An alcoholic beverage subject to a tax under this article shall be taxed only once, at the first sale or withdrawal for sale, in the following manner:\n(1) When a primary source of supply located within Indiana sells, or withdraws for sale, alcohol to a person in Indiana, the primary source of alcohol is responsible for paying the tax.\n(2) When a wholesaler located within Indiana receives alcohol from a primary source of supply not located in Indiana, the wholesaler located within Indiana is responsible for paying the tax.\n(3) When a permit holder sells, or withdraws for sale, alcohol directly to a retailer or consumer, the permit holder is responsible for paying the tax.","path":["TITLE 7.1. ALCOHOL AND TOBACCO","ARTICLE 4. REVENUE AND TAXES","Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws"],"source_url":"https://iga.in.gov/ic/2026/Title_7.1.html#7.1-4-6-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-12T01:57:19Z","sha256":"d2de19f9ef17eeab3a3d00e79526cff6c1d9743093b28a1daab6bcab371b368c","source_id":"us-in","stale":false,"prev":"us-in/ic-7.1-4-6-2.1","next":"us-in/ic-7.1-4-6-3.5"},"notice":"GroundRules: Original legal text. Not legal advice."}