Transactions exempt from tax

Ind. Code § 7.1-4-4-6, under Wine Excise Tax.

Ind. Code § 7.1-4-4-6

Sec. 6. The wine excise tax shall not apply to 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(c).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.128-2026, SEC.89.