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2024 Indiana Code
Title 7.1. Alcohol and Tobacco
Article 4. Revenue and Taxes
Chapter 3. Liquor Excise Tax
7.1-4-3-7. Necessity of Invoice; Contents
Universal Citation:
IN Code § 7.1-4-3-7 (2024)
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Sec. 7. (a) All sales of alcoholic beverages made by a primary source of supply to a liquor wholesaler shall at the time of the sale be accompanied by an invoice that must show the following:
(1) The name and address of the seller and the purchaser.
(2) The date of disposition.
(3) The name or names of each brand sold.
(4) The number of packages, if any.
(5) The number of cases by size of bottle or container.
(6) The quantity of each kind of alcoholic beverage sold.
(b) The primary source of supply shall send a copy of the invoice to the department of revenue and the commission at the time of the sale.
As added by P.L.57-1984, SEC.12. Amended by P.L.194-2021, SEC.62.
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