IC 7.1-4-3-5: Transactions exempt from tax

Sec. 5. The liquor excise tax shall not apply to the following transactions:

(1) The sale for delivery outside this state, or the withdrawal for sale for delivery outside this state, of liquor and wine that contains more than twenty-one percent (21%) of absolute alcohol reckoned by volume.

(2) The sale or withdrawal for sale of wine to a pastor, rabbi, or priest for sacramental or religious purposes only.