Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 7-6-1
Exemptions from alcoholic beverage excise tax
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.
Amendment history
(Department of State Revenue; 45 IAC 7-6-1; filed Sep 7, 2016, 4:11 p.m.: 20160928-IR-045160002FRA)
Source: view the official text
Nearby sections (25 sections)
- 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- 7-3-1 · Eligibility for refund (Repealed)
- 7-3-2 · Filing refund claim (Repealed)
- 7-3-3 · Monthly report breakdown (Repealed)
- 7-3-4 · Production and sales reports to substantiate claim (Repealed)
- 7-3-5 · Wholesaler refund requirements (Repealed)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 CIGARETTES (REPEALED)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- 8.1-1-4 · "Cigarette" defined (Repealed)
- 8.1-1-5 · "Individual package" defined (Repealed)
- 8.1-1-6 · "Person" or "company" defined (Repealed)
- 8.1-1-7 · "Department" defined (Repealed)
- 8.1-1-8 · "Distributor" defined (Repealed)
- 8.1-1-9 · "Retailer" defined (Repealed)
- 8.1-1-10 · "Consumption", "consumer", "consume" defined (Repealed)
- 8.1-1-11 · "Stamps" defined (Repealed)