Ind. Code § 7.1-4-3-5
Transactions exempt from tax
Indiana · Indiana Code Title 7.1 — Alcohol and Tobacco · Status: effective
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- Citation
- Ind. Code § 7.1-4-3-5, Transactions exempt from tax, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1616655
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Full text
Sec. 5. The liquor excise tax shall not apply to the following transactions:
(1) The sale for delivery outside this state, or the withdrawal for sale for delivery outside this state, of liquor and wine that contains more than twenty-one percent (21%) of absolute alcohol reckoned by volume.
(2) The sale or withdrawal for sale of wine to a pastor, rabbi, or priest for sacramental or religious purposes only.