{"data":{"id":"us-in/ic-7.1-4-3-5","jurisdiction":"us-in","citation":"IC 7.1-4-3-5","heading":"Transactions exempt from tax","body":"Sec. 5. The liquor excise tax shall not apply to the following transactions:\n(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.\n(2) The sale or withdrawal for sale of wine to a pastor, rabbi, or priest for sacramental or religious purposes only.","path":["TITLE 7.1. ALCOHOL AND TOBACCO","ARTICLE 4. REVENUE AND TAXES","Chapter 3. Liquor Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_7.1.html#7.1-4-3-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-12T01:57:19Z","sha256":"d8a0e5ee8234ed61a920933e195852171ac9eff079666d30ba92645b55faa5ec","source_id":"us-in","stale":false,"prev":"us-in/ic-7.1-4-3-4","next":"us-in/ic-7.1-4-3-6"},"notice":"GroundRules: Original legal text. Not legal advice."}