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DOR > About Us > Tax Types & Various Rates > Miscellaneous Tax Rates Miscellaneous Tax Rates

Aircraft Excise Tax
Alcoholic Beverage Tax (per gallon)
Auto Rental Excise Tax
Cigarette/Other Tobacco Tax
Controlled Substance Excise Tax
Estate Tax
Financial Institutions Tax
Gasoline Tax
Hazardous Waste Disposal Tax
Inheritance Tax
Marion County Admissions Tax
Marion County Supplemental Auto Rental Excise Tax
Motor Carrier Fuel Tax
Motor Carrier Surcharge Tax
Motor Vehicle Excise Tax
Pari-Mutual Admission Tax
Pari-Mutual Wagering Tax
Petroleum Severance Tax
Public Utility Tax (Railroad Car Companies/Railroads)
Riverboat Admissions Tax
Riverboat Wagering Tax
Special Fuel Tax
Utility Receipts Tax

Aircraft Excise Tax

Variable amount based on weight, age and type. A chart can be viewed in the IN Handbook of Taxes, Revenues, and Appropriations on page 67.

Alcoholic Beverage Tax (per gallon)

Beer $0.115
Liquor/Wine (21 percent alcohol or more) $2.68
Wine ( less than 21 percent alcohol) $0.47
Mixed Beverages (14 percent or less alcohol) $0.47

Auto Rental Excise Tax

4 percent on vehicles weighing less than 11,000 lbs. for less than 30 days

Cigarette/Other Tobacco Tax

20-pack cigarette $0.995
25-pack cigarette $1.24375
Other tobacco products 24 percent wholesale price

Controlled Substance Excise Tax

Based on weight and schedule

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.

Financial Institutions Tax

8.5 percent for business that is engaged in extending credit, leasing (economic equivalent of extending credit) or credit card operations.

Gasoline Tax

See Department Notice #12 for a complete list of rates.

See Department Notice #2 for a complete list of prepaid gas tax rates.

Hazardous Waste Disposal Tax

$11.50 per ton of hazardous waste disposed of in a disposal facility or by underground injection.

Inheritance Tax

Based on the taxpayer class (transferee's relationship to deceased); property's taxable value; residency status; and situs of real and tangible property and intangible property. A chart can be viewed in the IN Handbook of Taxes, Revenues, and Appropriations on page 46.

Marion County Admissions Tax

6 percent of admission price

Marion County Supplemental Auto Rental Excise Tax

4 percent 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.

Motor Carrier Fuel Tax

$0.16 per gallon rate

Motor Carrier Surcharge Tax

$0.11 per gallon rate

Motor Vehicle Excise Tax

Based on age and class of vehicle using the Excise Tax rate schedule, located in the IN Handbook of Taxes, Revenues, and Appropriations on page 123.

Pari-Mutual Admission Tax

$0.20 per person on paid admission to a horse track or satellite facility.

Pari-Mutual Wagering Tax

2 percent of the total amount wagered on live races and simulcasts conducted at a permit holder's racetrack.

Petroleum Severance Tax

Petroleum 1 percent 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 State Board of Tax Commissioners on the indefinite-situs distributable property of a railroad company that provides service within a commuter transportation district.

Riverboat Admissions Tax

$3 per admission, whether paid or unpaid

$4 per admission to the Orange County riverboat

Riverboat Wagering Tax

22.5 percent of adjusted gross receipts

Special Fuel Tax

See Department Notice #12 for a complete list of rates.

Utility Receipts Tax

1.4 percent on gross receipts from all utility services consumed within Indiana.