Indiana Code Title 7.1. Alcohol and Tobacco § 7.1-4-4.5-3

Sec. 3. (a) Except as provided in subsections (b) and (c), the hard cider excise tax shall be paid by the holder of a vintner's permit, a farm winery permit, a wine wholesaler's permit, a direct wine seller's permit, a beer wholesaler's permit, a dining car wine permit, or a boat wine permit on the hard cider to which the tax is applicable and that is manufactured or imported by the person into this state.  However, an item may only be taxed once for hard cider excise tax purposes.

(b) In the case of a permittee referenced in subsection (a) receiving hard cider from an unpermitted seller outside Indiana, the permittee is liable for the hard cider excise tax imposed upon the transaction.

(c) In the case of a permittee referenced in subsection (a) receiving, selling, or giving hard cider within Indiana from or to another permittee, the permittee who first receives the hard cider in Indiana is liable for the hard cider excise tax imposed upon the transaction.

(d) For purposes of subsection (b), nothing in that subsection shall be construed to: