Title 3, Chapter 6, Section 50
( 3-6-50)
(a) There shall be levied and imposed on the first sale, use, or
final delivery within this state of all table wines an excise tax in
the amount of 11¢ per liter and a proportionate tax at the same rate
on all fractional parts of a liter. (b) There shall be imposed upon the importation for use,
consumption, or final delivery into this state of all table wines an
import tax in the amount of 29¢ per liter and a proportionate tax at
the same rate on all fractional parts of a liter. (c) There shall be levied and imposed upon the first sale, use, or
final delivery within this state of all dessert wines an excise tax
in the amount of 27¢ per liter and a proportionate tax at the same
rate on all fractional parts of a liter. (d) There shall be levied and imposed upon the importation for use,
consumption, or final delivery into this state of all dessert wines
an import tax in the amount of 40¢ per liter and a proportionate tax
at the same rate on all fractional parts of a liter. | 
