IC 7.1-4-6-5.5 — Certain sales or withdrawals of alcoholic beverages exempt from tax
Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws
Bills adding this section
Section text
Sec. 5.5. (a) Sales or withdrawals from sale of alcoholic beverages intended for export to a state outside Indiana are exempt from alcoholic beverage excise tax. (b) Sales or withdrawals of alcoholic beverages for sale to the United States government, its agencies, and instrumentalities, including military facilities, are exempt from alcoholic beverage excise tax. However, sales to individuals, private stores, or concessionaires located upon federal areas are not exempt. (c) Sales or withdrawals for sale of wine to a pastor, rabbi, or priest for sacramental or religious purposes are exempt only from the liquor excise tax (IC 7.1-4-3) and the wine excise tax (IC 7.1-4-4). (d) Lost or stolen alcoholic beverages are not exempt from the alcoholic beverage excise tax.
As added by P.L.128-2026, SEC.98.
Source: official publisher (2026 edition)