Aircraft Excise Tax
Alcoholic Beverage Tax (per gallon)
Auto Rental Excise Tax
Charity Gaming Tax
Cigarette/Other Tobacco Tax
Controlled Substance Excise Tax
Estate Tax
Fireworks Tax
Gasoline Tax
Gasoline Use Tax
Marion County Admissions Tax
Marion County Supplemental Auto Rental Excise Tax
Motor Carrier Fuel Tax
Motor Vehicle Excise Tax
Pari-Mutuel Admission Tax
Pari-Mutuel Wagering Tax
Petroleum Severance Tax
Public Utility Tax (Railroad Car Companies/Railroads)
Riverboat Admissions Tax
Riverboat Wagering Tax
Special Fuel Tax
Type II Gaming Tax
Utility Receipts Tax
Aircraft Excise Tax
Exemptions can be found in the IN Handbook of Taxes, Revenues, and Appropriations.
Rate: The weight, class and age of the aircraft determine taxes owed.
Class A: Piston-driven
Class B: Piston-driven, pressurized
Class C: Turbine-driven
Class D: Homebuilt, gliders, or hot air balloons
| Age | Class A Per Pound | Class B Per Pound | Class C Per Pound | Class D Per Pound |
|---|---|---|---|---|
| 0-4 | $0.04 | $0.065 | $0.09 | $0.0175 |
| 5-8 | $0.035 | $0.055 | $0.08 | $0.015 |
| 9-12 | $0.03 | $0.05 | $0.07 | $0.0125 |
| 13-16 | $0.025 | $0.025 | $0.025 | 0.01 |
| 17-25 | $0.02 | $0.02 | $0.02 | $0.0075 |
| over 25 | $0.01 | $0.01 | $0.01 | $0.005 |
Alcoholic Beverage Tax (per gallon)
| Product | Dollar Amount |
|---|---|
| Beer | $0.115 |
| Liquor (21% or more) | $2.68 |
| Wine (less than 21% alcohol) | $0.47 |
Auto Rental Excise Tax
4% on vehicles weighing less than 11,000 lbs. for less than 30 days.
Charity Gaming Tax
$0.10 of total price paid by qualified organizations.
Cigarette/Other Tobacco Tax
| Product | Dollar Amount |
|---|---|
| 20-pack cigarette | $0.995 |
| 25-pack cigarette | $1.24375 |
| Other tobacco products | 24% wholesale price of tobacco products other than moist snuff; for moist snuff, $0.40 per ounce. |
Controlled Substance Excise Tax
Based on weight and schedule.
| Controlled Substance | Dollar Amount by Weight |
|---|---|
| Schedule I, II, III | $40 per gram |
| Schedule IV | $20 per gram |
| Schedule V | $10 per gram |
| Marijuana | $3.50 per gram |
Estate Tax
Based on the difference between the maximum State Death Tax Credit allowable at the federal level, and the amount paid in state Inheritance Tax.
Fireworks Tax
5% on total sales.
Gasoline Tax
From July 1, 2024, to June 30, 2025, the Gasoline Tax rate is $0.35 per gallon. To view current and previous State and Federal Excise Taxes Levied on Motor Fuel, refer to Department Notice #12.
Gasoline Use Tax
The Gasoline Use Tax rate is updated monthly. For the current rate, please consult Department Notice #2 for a complete list of historic gasoline use tax rates.
Marion County Admissions Tax
10% of admission price.
Marion County Supplemental Auto Rental Excise Tax
6% of gross retail income from the transaction on automobiles or trucks weighing less than 11,000 lbs. for a period of less than 30 days in Marion County.
Intrastate Notice
The Indiana Department of Revenue (DOR) would like to inform customers of recent legislative changes (House Enrolled Act (HEA) 1050) affecting intrastate fuel tax registrations, decal display, and quarterly tax returns. View the Intrastate Notice and chart to determine your specific requirements effective July 1, 2023.
Motor Carrier Fuel Tax
From July 1, 2023, to June 30, 2024, the Motor Carrier Fuel Tax (MCFT) rate is $0.57 per gallon of special fuel or alternative fuel, and $0.34 per gallon of gasoline, consumed by a carrier in its operations on highways in Indiana.
Motor Vehicle Excise Tax
| Age | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
|---|---|---|---|---|---|---|---|---|---|---|
$50 to $1,499 I | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 |
| $1,500 to $2,249 II | 36 | 30 | 27 | 24 | 18 | 12 | 12 | 12 | 12 | 12 |
| $2,250 to $2,999 III | 50 | 50 | 42 | 33 | 24 | 18 | 12 | 12 | 12 | 12 |
| $3,000 to $3,999 IV | 50 | 50 | 50 | 50 | 48 | 36 | 24 | 18 | 12 | 12 |
| $4,000 to $5,499 V | 66 | 57 | 50 | 50 | 50 | 50 | 42 | 24 | 12 | 12 |
| $5,500 to $6,999 VI | 84 | 74 | 63 | 52 | 50 | 50 | 49 | 30 | 18 | 12 |
| $7,000 to $8,499 VII | 103 | 92 | 77 | 64 | 52 | 50 | 50 | 40 | 21 | 12 |
| $8,500 to $9,999 VIII | 123 | 110 | 93 | 78 | 64 | 50 | 50 | 50 | 34 | 12 |
| $10,000 to $12,499 IX | 150 | 134 | 115 | 98 | 82 | 65 | 52 | 50 | 40 | 12 |
| $12,500 to $14,999 X | 172 | 149 | 130 | 112 | 96 | 79 | 65 | 53 | 50 | 12 |
| $15,000 to $17,999 XI | 207 | 179 | 156 | 135 | 115 | 94 | 78 | 64 | 50 | 21 |
| $18,000 to $21,999 XII | 250 | 217 | 189 | 163 | 139 | 114 | 94 | 65 | 50 | 26 |
| $22,000 to $24,999 XIII | 300 | 260 | 225 | 184 | 150 | 121 | 96 | 65 | 50 | 30 |
| $25,000 to $29,999 XIV | 350 | 304 | 265 | 228 | 195 | 160 | 132 | 91 | 50 | 36 |
| $30,000 to $34,999 XV | 406 | 353 | 307 | 257 | 210 | 169 | 134 | 91 | 50 | 42 |
| $35,000 to $42,999 XVI | 469 | 407 | 355 | 306 | 261 | 214 | 177 | 129 | 63 | 49 |
| $42,500 and over XVII | 532 | 461 | 398 | 347 | 296 | 242 | 192 | 129 | 63 | 50 |
Pari-Mutuel Admission Tax
$0.20 per person on paid admission to a horse track or satellite facility
Pari-Mutuel Wagering Tax
2% of the total amount wagered on live races and simulcasts conducted at a permit holder's racetrack
Petroleum Severance Tax
| Petroleum | 1% of the value |
|---|---|
| Natural gas | $0.03 per 1,000 cubic feet |
| Oil | $0.24 per barrel |
Public Utility Tax (Railroad Car Companies/Railroads)
Based each year on assessments by the Department of Local Government and Finance on the indefinite-situs distributable property of a railroad company that provides service within a commuter transportation district. For more information on this tax only, you may call 317-232-3756.
Riverboat Admissions Tax
$3 per admission, whether paid or unpaid
$4 per admission to the Orange County riverboat
Riverboat Wagering Tax
22.5% of adjusted gross receipts
Special Fuel Tax
From July 1, 2024, to June 30, 2025, the Special Fuel tax rate is $0.59 per gallon. To view current and previous State and Federal Excise Taxes Levied on Motor Fuel, refer to Department Notice #12.
Type II Gaming Tax
10% of total sales
Utility Receipts Tax
For taxable years beginning before January 1, 2021, the tax is imposed at a rate of 1.4% on gross receipts from all utility services consumed within Indiana. For taxable years beginning after December 31, 2021, and before January 1, 2023, the utility receipts tax rate will be 1.46%.