Proof required to receive deduction or refund for exempt alcoholic beverages sold or withdrawn for sale

# (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, copies 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.

(Department of State Revenue; 45 IAC 7-3-6; filed Aug 31, 1983, 9:49 a.m.: 6 IR 1901; filed Sep 7, 2016, 4:11 p.m.:

20160928-IR-045160002FRA)