IC 7.1-4-6-5 — When sale is made
Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws
Bills amending this section
Section text
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.
Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.128-2026, SEC.97.
Source: official publisher (2026 edition)