Section 7.1-4-2-2 - Persons liable for tax(a) Except as provided in subsections (b) and (c), a brewer is liable for the beer excise tax on the sale or gift, or withdrawal for sale or gift, of beer or flavored malt beverage by the brewer to a person within Indiana.(b) In the case of a beer wholesaler receiving beer or flavored malt beverage from a brewer located outside of Indiana, the beer wholesaler, not the brewer, is liable for the beer excise tax imposed upon the transaction.(c) In the case of a wine wholesaler receiving, selling, or giving flavored malt beverage within Indiana, the wine wholesaler, not the brewer, is liable for the beer excise tax imposed upon the transaction.Pre-1973 Recodification Citations: 7-1-1-41(a); 7-4-1-1.
(Formerly: Acts1973 , P.L. 55, SEC.1.) As amended by P.L. 58-1984, SEC.5; P.L. 72-1996, SEC.16.