IC 7.1-4-3-5 — Transactions exempt from tax

Bills amending this section

• SB 2432026Signed into laweffective July 1, 2026

  Various tax matters.

Section 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.

Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.128-2026, SEC.85.

Source: official publisher (2026 edition)