Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 7 - ALCOHOLIC BEVERAGE TAX
Rule 6 - Exemptions
Section 6-1 - Exemptions from alcoholic beverage excise tax

Universal Citation: 45 IN Admin Code 6-1

Current through September 18, 2024

Authority: IC 6-8.1-3-3; 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 7.1-4-5-3

Sec. 1.

(a) Sales or withdrawals for 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 only are exempt 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 alcoholic beverage excise tax.

Disclaimer: These regulations may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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