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Ind. Code § 7.1-4-6-5

When sale is made

Indiana · Indiana Code Title 7.1 — Alcohol and Tobacco · Status: effective

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Ind. Code § 7.1-4-6-5, When sale is made, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1616705
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Sec. 5. For alcoholic beverage excise tax purposes, a sale shall not be deemed to have been made until the goods leave the custody of the seller.