IC 7.1-4-4-6 — Transactions exempt from tax

Bills amending this section

• SB 2432026Signed into laweffective July 1, 2026

  Various tax matters.

Section text

Sec. 6. The wine 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.

Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.128-2026, SEC.89.

Source: official publisher (2026 edition)