Alcohol regulations in Indiana
How to import or export liquor and spirits to Indiana, United States, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched October 2026.
Research guide, not legal advice. Compiled in October 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Legal
- Legal drinking age
- 21
- Legal purchase age
- 21
Licence to make spirits (distillery and bottling)
- Licences needed
- Federal TTB Distilled Spirits Plant (DSP) Basic Permit, Indiana ATC Distiller's Permit or Artisan Distiller's Permit, Indiana Department of Revenue Registered Retail Merchant Certificate (for retail/tasting rooms), and local zoning/building authorizations.
- Authority
- Indiana Alcohol and Tobacco Commission (ATC) and the federal Alcohol and Tobacco Tax and Trade Bureau (TTB).
- Documents
- ATC Application for Alcoholic Beverage Permit, federal TTB permit copy, Articles of Organization/Incorporation (INBiz), premises floor plan distinguishing bonded/retail areas, property deed or lease, surety bond, background investigation records, and proof of at least $500,000 liquor liability insurance.
- Fees
- Distiller's Permit: $2,000 annually. Artisan Distiller's Permit: $250 annually (billed as $500 for a 2-year permit term). Rectifier's Permit: $2,000 annually. Required surety bond: $10,000 for distillers, $15,000 for rectifiers.
- Time to obtain
- Approximately 60 to 90 days after local alcoholic beverage board review and hearing, provided federal TTB approval is already active.
Import licence and registration
- Who can import
- Federally licensed US importers and out-of-state distillers holding an Indiana Primary Source of Supply Registration may ship spirits into Indiana, but products may only be sold and consigned to licensed Indiana Liquor Wholesalers.
- Licences or registrations
- Primary Source of Supply Registration (for out-of-state suppliers/importers, IC 7.1-4-4.1-1); Liquor Wholesaler's Permit (for Indiana in-state importers/distributors, IC 7.1-3-8); Salesman's Permit for brand commercial representatives.
- Authority
- Indiana Alcohol and Tobacco Commission (ATC).
- Documents
- Primary Source application (filed online via Access Indiana / MyLicense One), copy of federal TTB basic importer/distiller permit, list of designated Indiana licensed wholesalers, brand product schedule, and non-resident salesman surety bond ($500) if applicable.
- Fees
- Primary Source of Supply Registration: $0 (statutorily free under IC 7.1-4-4.1-1). Liquor Wholesaler Permit: $4,000 for two years ($2,000/year). Salesman Permit: $20 for two years.
- Time to obtain
- Approximately 30 to 45 days.
Product and label registration
- Required
- no
- Process
- Indiana does not require an independent state-level label registration filing or label certificate. Under 905 IAC 1-23-1, labels approved by the federal TTB (COLA) are automatically accepted. Registered primary sources of supply must submit their brand schedules and make COLA approvals and labels available to the ATC upon request before shipping into the state.
- Authority
- Indiana Alcohol and Tobacco Commission (ATC) and federal TTB.
- Documents and samples
- Federal TTB Certificate of Label Approval (COLA, Form 5100.31) and copies of container labels upon request. Physical product samples are not required.
- Fees
- $0 (no state label registration fees).
- Renewal
- No separate label renewal required; maintained concurrently with brand supplier registration updates.
- Time to obtain
- Immediate upon federal COLA issuance and brand listing submission.
Import rules
Indiana strictly enforces a three-tier distribution system. Out-of-state and international spirits must be consigned directly to licensed Indiana liquor wholesalers. Direct-to-consumer (DTC) shipping of distilled spirits from outside the state is strictly prohibited. Indiana does not operate an alcohol import monopoly and has repealed physical excise tax stamps/strip stamps (compliance is tracked via monthly electronic primary source and wholesaler reporting to the Indiana Department of Revenue). International shipments must be imported via a federally licensed US Importer of Record and accompanied standard customs invoices and transport manifests.
Import duty on spirits (HS 2208)
Import customs duties are levied exclusively at the federal level by US Customs and Border Protection (CBP) under Chapter 2208 of the Harmonized Tariff Schedule of the US (ranging from duty-free to rates such as $0.05 to $0.25+ per proof liter depending on the spirit type and country of origin). The State of Indiana does not assess customs duties.
Excise and taxes
Indiana state liquor excise tax is $2.68 per gallon on spirits and wine with 21% ABV or more (IC 7.1-4-3-1), collected and remitted to the Indiana Department of Revenue. Spirit-based mixed beverages (RTDs containing 15% ABV or less) are taxed at $0.47 per gallon. Standard Indiana state sales tax of 7% applies at retail. Federal excise tax also applies ($2.70 to $13.50 per proof gallon).
Retail and distribution
Private retail system (no state monopoly). Spirits are sold off-premise by licensed package liquor stores, grocery stores, and pharmacies; retail package permits are subject to statutory population quota caps (IC 7.1-3-22-3). On-premise sales occur at licensed restaurants and bars. Permitted hours: Monday through Saturday from 7:00 AM to 3:00 AM; Sundays carryout/retail permitted from 12:00 PM (noon) to 8:00 PM; on-premise bars/restaurants may serve on Sundays from 7:00 AM to 3:00 AM.
Online sale and delivery
Banned for interstate direct-to-consumer (DTC) shipping of spirits. Intra-state retail delivery of sealed bottles is allowed by licensed package stores and dealer permittees under specific dealer delivery privileges. Restaurants and bars holding qualified permits may sell sealed cocktails to-go for carryout on premises under HEA 1086.
Labelling
Must adhere strictly to federal TTB standards (27 CFR Part 5) in the English language: brand name, class/type, alcohol content (ABV), net quantity, bottler/importer name and address, country of origin, and the statutory federal health warning statement ('GOVERNMENT WARNING:...'). No Indiana-specific state excise tax stamp or warning is required.
Advertising
Advertising must comply with 905 IAC and Indiana tied-house laws. Producers and wholesalers are prohibited from providing illegal inducements, free equipment, or cooperative advertising subsidies to retailers. Alcohol advertising may not target minors or depict intoxication. Happy hour drink discount promotions, previously banned since 1985, are permitted under HEA 1086 for up to 4 hours per day and 15 hours per week (prohibited between 9:00 PM and 3:00 AM; fixed-price unlimited/bottomless drink specials remain illegal).
Legal definitions of spirits
Indiana adopts federal standards of identity set forth in 27 CFR Part 5. Indiana Code § 7.1-1-3-21 defines 'liquor' as any alcoholic beverage containing more than 21% alcohol by volume, and spirits classifications (whisky, vodka, gin, rum, brandy) must meet the standard 40% ABV (80 proof) federal threshold where prescribed.
Dry or restricted areas
There are no completely dry counties in Indiana. However, alcohol sales are restricted through statutory municipal and township quota caps on retail permits (IC 7.1-3-22), and permits may be denied or blocked via statutory neighborhood remonstrance during county local alcoholic beverage board hearings.
Recent changes
- House Enrolled Act 1086 (effective July 1, 2024) repealed Indiana's 1985 ban on 'happy hour' drink specials, allowing time-limited discounts up to 4 hours per day and 15 hours per week, while legalizing carryout of sealed cocktails to-go from bars and restaurants.
- HEA 1086 mandated that on-premise retailers and craft manufacturers maintain a minimum of $500,000 in liquor liability insurance coverage, with full compliance enforced by January 1, 2025.
- HEA 1025 (effective July 1, 2024) authorized wine wholesalers to distribute spirit-based ready-to-drink (RTD) mixed beverages.
- Effective July 1, 2025, the statutory annual production limit for Indiana Artisan Distiller permittees was expanded from 20,000 gallons to 30,000 gallons, along with expanded self-distribution allowances.
- The Indiana ATC transitioned all Primary Source of Supply registrations to the digital Access Indiana MyLicense One portal.
Opportunities for exporters
Foreign spirits exporters can enter Indiana by partnering with a federally licensed US importer and contracting with an Indiana-licensed liquor wholesaler. Market access is simplified by Indiana's zero-dollar primary source registration fee and absence of state-level label approval charges, though producers cannot utilize direct-to-consumer shipping.
Regulators
Sources
Selling into Indiana or buying from it?