Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 7-4-2
Samples
Official textiac.iga.in.govlast amended
Sec. 2. (a) If a permit holder responsible for the alcoholic beverage excise tax is authorized to sell samples, the permit holder is responsible
for payment of the appropriate tax on those samples, even if the sample is complimentary and the permit holder does not charge the customer for
the sample.
(b) Sample sizes and restrictions are found in 905 IAC 1-5.2-9.2, which is incorporated herein by reference.
Amendment history
(Department of State Revenue; 45 IAC 7-4-2; filed Sep 7, 2016, 4:11 p.m.: 20160928-IR- 045160002FRA)
Source: view the official text
Nearby sections (25 sections)
- 7-1-1 · Penalty for nonpayment and failure to file a return
- 7-1-2 · Notice of failure to pay (Repealed)
- 7-1-3 · Penalty for nonpayment after notice (Repealed)
- 7-2-1 · Confidential information; disclosure
- 7-3-1 · Eligibility for refund (Repealed)
- 7-3-2 · Filing refund claim (Repealed)
- 7-3-3 · Monthly report breakdown (Repealed)
- 7-3-4 · Production and sales reports to substantiate claim (Repealed)
- 7-3-5 · Wholesaler refund requirements (Repealed)
- 7-3-5.5 · Deduction and refund requirements
- 7-3-6 · Proof required to receive deduction or refund for exempt…
- 7-4-1 · Persons responsible for tax payment
- 7-4-2 · Samples
- 7-5-1 · Monthly reports
- 7-5-2 · Primary source reporting
- 7-6-1 · Exemptions from alcoholic beverage excise tax
- 8 · ARTICLE 8. CIGARETTES (REPEALED)
- 8.1-1-1 · Covered transactions; intent of act
- 8.1-1-2 · Distribution of sample packages; collection of tax by…
- 8.1-1-3 · Exemption; sales to United States government
- 8.1-1-4 · "Cigarette" defined (Repealed)
- 8.1-1-5 · "Individual package" defined (Repealed)
- 8.1-1-6 · "Person" or "company" defined (Repealed)
- 8.1-1-7 · "Department" defined (Repealed)
- 8.1-1-8 · "Distributor" defined (Repealed)