Indiana § 7.1-4-4.5-5 Necessity of invoice; contents

Indiana Statutes

§ 7.1-4-4.5-5 — Necessity of invoice; contents

Indiana § 7.1-4-4.5-5

Art. 4REVENUE AND TAXES

Ch. 4.5Hard Cider Excise Tax

This text of Indiana § 7.1-4-4.5-5 (Necessity of invoice; contents) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 7.1-4-4.5-5 (2026).

Text

(a)All sales of hard cider made by a primary source of supply to a wine wholesaler must at the time of the sale be accompanied by an invoice that shows the following:

(1)The name and address of seller and purchaser.

(2)The date of disposition.

(3)The name or names of each brand sold.

(4)The number of packages, if any.

(5)The number of cases by size of bottle.

(6)The quantity of each kind of alcoholic beverage sold.

(b)The primary source of supply shall send a copy of the invoice to the department of revenue and the commission at the time of the sale.

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(a) All sales of hard cider made by a primary
source of supply to a wine wholesaler must at the time of the sale be
accompanied by an invoice that shows the following:
(1) The name and address of seller and purchaser.
(2) The date of disposition.
(3) The name or names of each brand sold.
(4) The number of packages, if any.
(5) The number of cases by size of bottle.
(6) The quantity of each kind of alcoholic beverage sold.
(b) The primary source of supply shall send a copy of the invoice to
the department of revenue and the commission at the time of the sale.