Sec. 5. The liquor excise tax shall not apply to the following transactions: (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.
(2) The sale or withdrawal for sale of wine to a pastor, rabbi, or priest for sacramental or religious purposes only. [Pre-1973 Recodification Citation: 7-1-1-41(b).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.128-2026, SEC.85.