State Tax Day - Current, S.5, Indiana—Liquor Industry Taxes and Control: Various Alcoholic Beverage Provisions Amended, (Mar 23, 2026)
Effective July 1, 2026, strict rules for permit transfer, renewal, and reversion are established if business operations cease in Indiana. The roles and permit requirements for various alcohol service positions are clarified. Requirements for the sale and delivery of wine and mixed beverages are updated. Additional changes include:
the removal of certain surety bond requirements for commissioners and enforcement officers,
the addition of new definitions for organized sporting competitions and sports arenas, and
the inclusion of alcohol sales without a permit as a racketeering activity.
P.L. 153 (H.B. 1052), Laws 2026, effective as noted above