GroundRules
IC 7.1-4-6-5: When sale is made
Where this section sits in the code
- TITLE 7.1. ALCOHOL AND TOBACCO
- ARTICLE 4. REVENUE AND TAXES
- Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws
Sec. 5. For alcoholic beverage excise tax purposes, a sale shall not be deemed to have been made until the goods leave the custody of the seller.
Collected 2026-09-12T01:57:19Z. Source file · JSON