Section 45IAC7-6-1. Exemptions from alcoholic beverage excise tax

   (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. (Department of State Revenue; 45 IAC 7-6-1; filed Sep 7, 2016, 4:11 p.m.: 20160928-IR-045160002FRA)

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