Indiana Code § 7.1-4-4-6

Transactions exempt from tax
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Sec. 6. Transactions Exempt from Tax. 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.

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