Persons liable for tax

Sec. 2. (a) Except as provided in subsections (b) and (c), the liquor excise tax shall be levied against a permittee who holds an artisan distiller's permit, a distiller's permit, a rectifier's permit, a liquor wholesaler's permit, a dining car liquor permit, a vintner's permit, a wine wholesaler's permit, a dining car wine permit, or a boat wine permit, whether the sale or gift, or withdrawal for sale or gift, is to a person authorized to purchase or receive it or not. However, the same article shall be taxed only once for liquor excise tax purposes. (b) In the case of a permittee referenced in subsection (a) receiving liquor from an unpermitted seller outside Indiana, the permittee is liable for the liquor excise tax imposed upon the transaction. (c) In the case of a permittee referenced in subsection (a) receiving, selling, or giving liquor within Indiana from or to another permittee, the permittee who first receives the liquor in Indiana is liable for the liquor excise tax imposed upon the transaction. (d) For purposes of subsection (b), nothing in that subsection shall be construed to: (1) authorize an otherwise unlawful sale of liquor in Indiana; or (2) relieve an out-of-state seller from having to obtain a permit described in subsection (a) that the out-of-state seller is required to obtain under this article prior to the sale of liquor in Indiana.