{"data":{"id":"us-in/ic-7.1-4-6-5","jurisdiction":"us-in","citation":"IC 7.1-4-6-5","heading":"When sale is made","body":"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.","path":["TITLE 7.1. ALCOHOL AND TOBACCO","ARTICLE 4. REVENUE AND TAXES","Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws"],"source_url":"https://iga.in.gov/ic/2026/Title_7.1.html#7.1-4-6-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-12T01:57:19Z","sha256":"2461ea68cfe58d7d4596320a05654a5de15c792e68dc3334ff1bd4969d88caba","source_id":"us-in","stale":false,"prev":"us-in/ic-7.1-4-6-4","next":"us-in/ic-7.1-4-6-5.5"},"notice":"GroundRules: Original legal text. Not legal advice."}