Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 7 - ALCOHOLIC BEVERAGE TAX
Rule 3 - Beer Excise Tax Refund
Section 3-6 - Proof required to receive deduction or refund for exempt alcoholic beverages sold or withdrawn for sale
Universal Citation: 45 IN Admin Code 3-6
Current through September 18, 2024
Authority: IC 6-8.1-3-3; IC 7.1-4-2-8; IC 7.1-4-6-3.6
Affected: IC 7.1-4-2-8; IC 7.1-4-3-5; IC 7.1-4-4-6; IC 7.1-4-4.5; IC 7.1-4-5-3
Sec. 6.
In order to claim a deduction or receive a refund of an alcoholic beverage excise tax, the following proof must be retained:
(1) For an exempt sale under 45 IAC 7-6-1, the following:
(A) If the sale is to the
United States government, its agencies, or its instrumentalities, copies of the
invoice stating the regular selling price less the excise tax.
(B) If the sale is to a person other than the
United States government, its agencies, or its instrumentalities, of the
invoice showing:
(i) purchaser's
name;
(ii) address;
(iii) date;
(iv) amount of beer sold; and
(v) either:
(AA) a waybill, bill of lading, or other
evidence of shipment issued by a common carrier; or
(BB) a trip sheet, acceptable by the
department, supported by a properly notarized export shipping form supplied by
the department.
(2) For returned alcoholic beverages, copies of the invoice or invoices showing the following:
(A) Primary source of supply's
name.
(B) Credit invoice
number.
(C) Date
returned.
(D) Date excise tax was
paid.
(E) Gallons
returned.
(3) For alcoholic beverages that have been damaged or destroyed, any information reasonably required by the department.
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