§ 10-52-2-8

10-52-2.8. Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.No non-ad valorem tax may be levied under chapter 10-52 which is based upon the amount of or receipts from the sale of alcoholic beverages as that term is defined in §35-1-1 except for sales or use taxes similar to those imposed by chapter 10-45 or 10-46. Source: SL 1984, ch 104.