Indiana Statutes
§ 7.1-4-3-5 — Transactions exempt from tax
Transactions Exempt from Tax. The liquor
excise tax shall not apply to 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. The liquor excise tax shall not apply to
the sale or withdrawal for sale of wine to a pastor, rabbi, or priest for
sacramental or religious purposes only.
[Pre-1973 Recodification Citation: 7-1-1-41(b).]
Formerly: Acts 1973, P.L.55, SEC.1.
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Nearby Sections
15
§ 7.1-1-1-1
General purposes§ 7.1-1-1-11.5
Repealed§ 7.1-1-2-0.1
Repealed§ 7.1-1-2-1
Construction§ 7.1-1-2-13
Repealed§ 7.1-1-2-2
Scope§ 7.1-1-2-3
Exceptions§ 7.1-1-2-4
Gender and number§ 7.1-1-2-5
Direct and indirect prohibition§ 7.1-1-2-6
Repealed§ 7.1-1-3-1
Generally§ 7.1-1-3-10
"Club"§ 7.1-1-3-11
"Commercially"§ 7.1-1-3-12
"Commission"§ 7.1-1-3-12.5
"Consumer advertising specialty"