Sec. 5. When Sale is Made. 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. [Pre-1973 Recodification Citation: 7-2-1-17(c).] Formerly: Acts 1973, P.L.55, SEC.1.
When sale is made
Ind. Code § 7.1-4-6-5, under Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws.
Ind. Code § 7.1-4-6-5