Sec. 2. (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: Acts 1973, P.L.55, SEC.1. As amended by P.L.58-1984, SEC.5; P.L.72-1996, SEC.16.