reglab/housing_qa huggingface dataset:
IN Code § 7.1-3-26-10 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 26. Direct Wine Seller's Permit|7.1-3-26-10. Direct Sales of Brandy Prohibited

Sec. 10. (a) Except as provided in subsection (b), the holder of a farm winery brandy distiller's permit that ships brandy produced under this title to a consumer commits a Class A infraction.(b) The offense described in subsection (a) is:(1) a Class A misdemeanor if the seller:(A) knowingly or intentionally violates this section; and(B) has one (1) prior unrelated conviction or judgment for an infraction under this chapter for an act or omission that occurred not more than ten (10) years before the act or omission that is the basis for the most recent conviction or judgment for an infraction; and(2) a Level 6 felony if the seller:(A) knowingly or intentionally violates this section; and(B) has at least two (2) prior unrelated convictions or judgments for infractions under this chapter for acts or omissions that occurred not more than ten (10) years before the act or omission that is the basis for the most recent conviction or judgment for an infraction.As added by P.L.165-2006, SEC.34. Amended by P.L.159-2014, SEC.6.
IN Code § 7.1-3-26-12 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 26. Direct Wine Seller's Permit|7.1-3-26-12. Annual Limit on Seller's Direct Wine Sales in Indiana

Sec. 12. During a permit year, a direct wine seller may not direct ship in or into Indiana more than forty-five thousand (45,000) liters of wine.As added by P.L.165-2006, SEC.34. Amended by P.L.107-2015, SEC.11.
IN Code § 7.1-3-26-13 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 26. Direct Wine Seller's Permit|7.1-3-26-13. Delivery to Consumer or Individual at Least 21 Years of Age

Sec. 13. A wine shipment purchased under this chapter must be delivered to:(1) the consumer, who shall take personal delivery of the shipment at the:(A) consumer's residence;(B) consumer's business address;(C) carrier's business address; or(D) address displayed on the shipping container; or(2) an individual who is at least twenty-one (21) years of age, who shall take personal delivery of the shipment at the:(A) consumer's residence;(B) consumer's business address;(C) carrier's business address; or(D) address designated by the consumer and displayed on the shipping container.As added by P.L.165-2006, SEC.34.
IN Code § 7.1-3-26-14 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 26. Direct Wine Seller's Permit|7.1-3-26-14. Annual Limit on Wine Received by a Consumer

Sec. 14. A consumer may not receive more than two hundred sixteen (216) liters of wine in total from one (1) or more direct wine sellers in a calendar year.As added by P.L.165-2006, SEC.34.
IN Code § 7.1-3-27-1 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 27. Artisan Distiller's Permit|7.1-3-27-1. "Artisan Distiller"

Sec. 1. As used in this chapter, "artisan distiller" means a person who holds an artisan distiller's permit under this title.As added by P.L.109-2013, SEC.6.
IN Code § 7.1-3-27-2 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 27. Artisan Distiller's Permit|7.1-3-27-2. Issuance of Permit

Sec. 2. The commission may issue an artisan distiller's permit as provided in this chapter to a person who desires to commercially manufacture liquor.As added by P.L.109-2013, SEC.6.
IN Code § 7.1-3-27-3 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 27. Artisan Distiller's Permit|7.1-3-27-3. Gallonage Limit

Sec. 3. (a) An artisan distiller may produce not more than ten thousand (10,000) gallons of liquor in any calendar year. Liquor produced by an artisan distiller that is sold through a wholesaler licensed under IC 7.1-3-8 may not be counted toward the gallonage limit.(b) An artisan distiller who knowingly or intentionally violates this section commits a Class B misdemeanor.As added by P.L.109-2013, SEC.6. Amended by P.L.159-2014, SEC.9.
IN Code § 7.1-3-27-4 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 27. Artisan Distiller's Permit|7.1-3-27-4. Federal Permit Required

Sec. 4. The commission may issue an artisan distiller's permit to a person if the person is qualified to obtain the necessary permit or license from the United States to own or operate an establishment to manufacture liquor.As added by P.L.109-2013, SEC.6.
IN Code § 7.1-3-27-5 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 27. Artisan Distiller's Permit|7.1-3-27-5. Eligibility Requirements

Sec. 5. (a) Except as provided in section 7 of this chapter, an applicant for an artisan distiller's permit must meet all the following requirements to be eligible for an artisan distiller's permit:(1) The permit applicant must hold one (1) of the following permits for the eighteen (18) months immediately preceding the date of the application:(A) A farm winery permit under IC 7.1-3-12.(B) A brewer's permit issued under IC 7.1-3-2-2(b).(C) A distiller's permit under IC 7.1-3-7.(2) The permit applicant may not have more than one (1) violation of this title during the eighteen (18) months immediately preceding the date of the application.(3) The permit applicant may not have any violation of this title during the twelve (12) month period immediately preceding the date of the permit application.(b) As used in this subsection, "qualifying permit" means a farm winery, brewer's, or distiller's permit under subsection (a)(1)(A), (a)(1)(B), or (a)(1)(C) that is required in order to hold an artisan distiller's permit. The same persons must directly or indirectly own and control more than fifty percent (50%) of the entity that holds the qualifying permit and the artisan distiller's permit.As added by P.L.109-2013, SEC.6. Amended by P.L.79-2015, SEC.5; P.L.144-2015, SEC.4; P.L.270-2017, SEC.15.
IN Code § 7.1-3-27-6 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 27. Artisan Distiller's Permit|7.1-3-27-6. Holding Other Permits

Sec. 6. (a) A holder of an artisan distiller's permit may also hold:(1) one (1) or more farm winery permits; or(2) one (1) or more brewer's permits issued under IC 7.1-3-2-2(b).(b) A holder of an artisan distiller's permit may hold a beer retailer's permit, a wine retailer's permit, or a liquor retailer's permit for a restaurant.(c) A holder of an artisan distiller's permit may also hold a distiller's permit under IC 7.1-3-7.As added by P.L.109-2013, SEC.6. Amended by P.L.70-2014, SEC.2; P.L.79-2015, SEC.6; P.L.285-2019, SEC.47; P.L.68-2021, SEC.2.
IN Code § 7.1-3-27-8.1 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 27. Artisan Distiller's Permit|7.1-3-27-8.1. Delivery of Alcoholic Beverages to Consumer in Parking Lot

Sec. 8.1. (a) This section applies to an artisan distillery that conveys alcoholic beverages to a customer in a parking lot or an area adjacent to the artisan distillery as provided under section 8(a)(6) of this chapter.(b) Liquor must be:(1) in the sealed original containers; and(2) placed by an employee of the permittee who is at least twenty-one (21) years of age:(A) in the trunk of the motor vehicle; or(B) behind the last upright seat of the motor vehicle, if the motor vehicle is not equipped with a trunk.(c) The employee of the permittee that conveys the alcoholic beverages to the customer must require the customer to provide proof of age in accordance with IC 7.1-5-10-23.(d) The parking lot or area where the alcoholic beverages are conveyed to the customer must be:(1) well lit; and(2) within clear view of the main entrance to the building of the artisan distillery premises.As added by P.L.194-2021, SEC.60.
IN Code § 7.1-3-27-8.5 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 27. Artisan Distiller's Permit|7.1-3-27-8.5. Sale of Liquor and Beer or Wine From Bar

Sec. 8.5. (a) This section applies if:(1) a person that has an artisan distiller's permit also has an interest in:(A) a farm winery permit; or(B) a brewer's permit under IC 7.1-3-2-7(5); and(2) the artisan distillery and the brewery or farm winery production facility occupy the same building.(b) Notwithstanding any other provision, a person to whom this section applies may sell for consumption on the premises all alcoholic beverages:(1) manufactured at the two (2) production facilities; and(2) from a single bar.The commission may not require any physical separation at the bar between the service of alcoholic beverages manufactured by one (1) production facility and the service of alcoholic beverages manufactured by the other production facility.(c) This section does not exempt a person to which this section applies from complying with permit restrictions affecting the sales and service of each alcoholic beverage produced by the two (2) production facilities. If the law applicable to one (1) of the permits under subsection (a)(2) that the person has an interest in is more prohibitive or restrictive regarding the presence of a minor in the bar area of the licensed premises than the law applicable to the other premises under subsection (a)(2) that the person has an interest in, the more prohibitive or restrictive law applies to the single bar area.As added by P.L.285-2019, SEC.49.
IN Code § 7.1-3-27-9 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 27. Artisan Distiller's Permit|7.1-3-27-9. Prohibited Sales

Sec. 9. (a) An artisan distiller may not sell liquor to a retailer or dealer.(b) An artisan distiller who knowingly or intentionally violates this section commits a Class B misdemeanor.As added by P.L.109-2013, SEC.6. Amended by P.L.159-2014, SEC.11.
IN Code § 7.1-3-27-10 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 27. Artisan Distiller's Permit|7.1-3-27-10. Shipping to Consumers Prohibited

Sec. 10. (a) An artisan distiller may not ship liquor or cause liquor to be shipped to a consumer.(b) An artisan distiller who knowingly or intentionally violates this section commits a Class B misdemeanor.As added by P.L.109-2013, SEC.6. Amended by P.L.159-2014, SEC.12.
IN Code § 7.1-3-27-11 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 27. Artisan Distiller's Permit|7.1-3-27-11. Sale of Blended Liquor

Sec. 11. (a) An artisan distiller may blend liquor that the artisan distiller obtains from another manufacturer with liquor that the artisan distiller manufactures. The artisan distiller may sell the blended liquor as liquor that the artisan distiller manufactures only if the final product contains at least sixty percent (60%) of liquor that was fermented and distilled from raw materials by the artisan distiller at the licensed premises of the artisan distiller.(b) An artisan distiller who knowingly or intentionally sells blended liquor that contains less than sixty percent (60%) of liquor that was fermented and distilled from raw materials by the artisan distiller at the licensed premises of the artisan distiller commits a Class B misdemeanor.As added by P.L.109-2013, SEC.6. Amended by P.L.159-2014, SEC.13.
IN Code § 7.1-3-27-12 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 27. Artisan Distiller's Permit|7.1-3-27-12. Holder of Artisan Distiller Permit and Farm Winery Permit

Sec. 12. (a) This section applies only to a person who:(1) holds an artisan distiller's permit; and(2) holds an interest in a farm winery permit under IC 7.1-3-12.(b) An artisan distiller may:(1) serve samples of liquor that the artisan distiller manufactures; and(2) sell bottles and cases of liquor that the artisan distiller manufactures;on the licensed premises where the wine is manufactured only if the wine is manufactured on the same premises where the artisan distiller manufactures liquor.(c) A person to whom this section applies who knowingly or intentionally violates this section commits a Class B misdemeanor.As added by P.L.109-2013, SEC.6. Amended by P.L.159-2014, SEC.14.
IN Code § 7.1-3-27-13 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 27. Artisan Distiller's Permit|7.1-3-27-13. Holder of Artisan Distiller Permit and Brewer's Permit

Sec. 13. (a) This section applies only to a person who:(1) holds an artisan distiller's permit; and(2) holds an interest in a brewer's permit issued under IC 7.1-3-2-2(b).(b) An artisan distiller may:(1) serve samples of liquor that the artisan distiller manufactures; and(2) sell bottles and cases of liquor that the artisan distiller manufactures;on the licensed premises where the beer is manufactured only if the beer is manufactured on the same premises where the artisan distiller manufactures liquor.(c) A person to whom this section applies who knowingly or intentionally violates this section commits a Class B misdemeanor.As added by P.L.109-2013, SEC.6. Amended by P.L.159-2014, SEC.15; P.L.79-2015, SEC.7.
IN Code § 7.1-3-27-14 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 27. Artisan Distiller's Permit|7.1-3-27-14. Holder of Artisan Distiller Permit and Distiller Permit

Sec. 14. (a) This section applies only to the holder of an artisan distiller's permit that also holds an interest in a distiller's permit under IC 7.1-3-7.(b) An artisan distiller may not:(1) serve complimentary samples of liquor; and(2) sell liquor;manufactured under the distiller's permit issued under IC 7.1-3-7 on the premises of the artisan distillery or at any other location that the holder of the artisan distiller's permit is authorized to sell and serve samples of liquor manufactured under the artisan distiller's permit.(c) A person to whom this section applies who knowingly or intentionally violates this section commits a Class B misdemeanor.As added by P.L.109-2013, SEC.6. Amended by P.L.159-2014, SEC.16.
IN Code § 7.1-3-27-15 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 27. Artisan Distiller's Permit|7.1-3-27-15. Permit Term; Annual Fee

Sec. 15. (a) An artisan distiller's permit shall be issued for a period of two (2) years.(b) The commission shall charge a permit fee of two hundred fifty dollars ($250) annually to the holder of an artisan distiller's permit. The holder of an artisan distiller's permit shall pay the permit fee to the chairman on the anniversary of the date of the issuance of the original permit.(c) A person who knowingly or intentionally engages in an activity requiring an artisan distiller's permit without possessing a valid artisan distiller's permit commits a Class B misdemeanor.As added by P.L.109-2013, SEC.6. Amended by P.L.159-2014, SEC.17.
IN Code § 7.1-3-27-16 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 27. Artisan Distiller's Permit|7.1-3-27-16. Manufacturing and Bottling on Same Equipment; Separate Storage

Sec. 16. (a) This section applies only to the holder of an artisan distiller's permit that also holds an interest in a distiller's permit under IC 7.1-3-7.(b) Subject to the requirements in subsections (c) and (d), a holder of an artisan distiller's permit that also holds an interest in a distiller's permit may manufacture and bottle liquor on the same equipment on the premises of the artisan distillery.(c) A holder must store liquor manufactured or bottled under subsection (b) under an artisan distiller's permit in an area separate and distinct at all times from the liquor manufactured under a distiller's permit.(d) The manufacture, bottling, and storage of liquor under this section must conform with federal laws, rules, and regulations.As added by P.L.68-2021, SEC.3.
IN Code § 7.1-3-28-1 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 28. Rye Whiskey|7.1-3-28-1. "Indiana Rye Whiskey"

Sec. 1. As used in this chapter, "Indiana rye whiskey" means a liquor that was:(1) manufactured in Indiana;(2) produced with a mash bill that is at least fifty-one percent (51%) rye;(3) distilled to not more than one hundred sixty (160) proof or eighty percent (80%) alcohol by volume;(4) aged in new, charred white oak barrels;(5) placed in a barrel at not more than one hundred twenty-five (125) proof or sixty-two and one-half percent (62 1/2%) alcohol by volume;(6) rested in a rack house for at least two (2) years in Indiana; and(7) bottled at not less than eighty (80) proof or forty percent (40%) alcohol by volume.As added by P.L.194-2021, SEC.61.
IN Code § 7.1-3-28-2 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 28. Rye Whiskey|7.1-3-28-2. Marketing, Labeling as Indiana Rye Whiskey

Sec. 2. A person may not advertise, label, sell, or refer for marketing or sales purposes to liquor as:(1) Indiana rye;(2) Indiana rye whiskey;(3) Indiana rye whisky;(4) Indiana sweet mash rye whiskey;(5) Indiana sweet mash rye whisky;(6) Indiana sour mash rye whiskey; or(7) Indiana sour mash rye whisky;unless the liquor meets the requirements of Indiana rye whiskey as set forth in section 1 of this chapter.As added by P.L.194-2021, SEC.61.
IN Code § 7.1-3-29-1 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 29. College Stadiums|7.1-3-29-1. "Stadium"

Sec. 1. As used in this chapter, "stadium" means an intercollegiate stadium that has a permanent seating capacity of at least seventy thousand (70,000) people.As added by P.L.285-2019, SEC.50.
IN Code § 7.1-3-29-2 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 29. College Stadiums|7.1-3-29-2. Storage of Alcoholic Beverages for Use by Supplemental Caterer

Sec. 2. (a) A stadium may:(1) submit a floor plan of proposed storage locations to the commission for approval; and(2) indicate the primary concessionaire operating at the stadium;if a stadium intends to allow alcoholic beverages to be stored at the stadium for use by a supplemental caterer operating at the stadium.(b) The stadium may change the primary concessionaire operating at the stadium with notification to the commission.As added by P.L.285-2019, SEC.50.
IN Code § 7.1-3-29-3 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 29. College Stadiums|7.1-3-29-3. Purchase, Delivery, and Storage of Alcoholic Beverages

Sec. 3. A holder of a supplemental caterer's permit that operates at a stadium may purchase alcoholic beverages from a wholesaler or a brewery described in IC 7.1-3-2-7(5), and the wholesaler or brewery described in IC 7.1-3-2-7(5) may deliver the alcoholic beverages to the stadium to be stored in an area that has been approved by the commission. The alcoholic beverages may be stored temporarily or permanently to be served later by a holder of a supplemental caterer's permit.As added by P.L.285-2019, SEC.50.
IN Code § 7.1-3-29-4 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 3. Permits|Chapter 29. College Stadiums|7.1-3-29-4. No Restriction on Use of Supplemental Caterer's Permit at Stadium

Sec. 4. This chapter does not restrict or limit the use of a supplemental caterer's permit at a stadium.As added by P.L.285-2019, SEC.50.
IN Code § 7.1-4-2-1 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 2. Beer Excise Tax|7.1-4-2-1. Rate of Tax

Sec. 1. An excise tax, referred to as the beer excise tax, at the rate of eleven and one-half cents ($.115) a gallon is imposed upon the sale of beer or flavored malt beverage within Indiana.[Pre-1973 Recodification Citations: 7-1-1-41(a); 7-2-1-17(a); 7-4-1-1.]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.8. As amended by Acts 1981, P.L.103, SEC.1; P.L.72-1996, SEC.15.
IN Code § 7.1-4-2-2 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 2. Beer Excise Tax|7.1-4-2-2. Persons Liable for Tax

Sec. 2. (a) Except as provided in subsections (b) and (c), a brewer is liable for the beer excise tax on the sale or gift, or withdrawal for sale or gift, of beer or flavored malt beverage by the brewer to a person within Indiana.(b) In the case of a beer wholesaler receiving beer or flavored malt beverage from a brewer located outside of Indiana, the beer wholesaler, not the brewer, is liable for the beer excise tax imposed upon the transaction.(c) In the case of a wine wholesaler receiving, selling, or giving flavored malt beverage within Indiana, the wine wholesaler, not the brewer, is liable for the beer excise tax imposed upon the transaction.[Pre-1973 Recodification Citations: 7-1-1-41(a); 7-4-1-1.]Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.58-1984, SEC.5; P.L.72-1996, SEC.16.
IN Code § 7.1-4-2-7 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 2. Beer Excise Tax|7.1-4-2-7. Copy of Invoice

Sec. 7. Copy of Invoice. A brewer or beer wholesaler in this state, when he delivers beer to a person, shall make a true duplicate invoice showing the date of delivery, the amount and value of the shipment and the name of the purchaser. The brewer or wholesaler shall give one (1) copy of the invoice to the purchaser, and he also shall retain one (1) copy for the use and inspection of the commission and the department, for a period of two (2) years. A beer wholesaler shall keep, and retain for a period of two (2) years, a copy of all invoices for beer purchased or received by him.[Pre-1973 Recodification Citation: 7-1-1-41.]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.9.
IN Code § 7.1-4-2-8 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 2. Beer Excise Tax|7.1-4-2-8. Tax Refund

Sec. 8. A beer wholesaler within Indiana who receives beer or flavored malt beverage upon which the beer excise tax has been paid shall be entitled to a refund of the amount of the tax on all tax-paid beer or flavored malt beverage shipped from Indiana by the wholesaler for sale outside Indiana or sold within Indiana under circumstances exempting the beer or flavored malt beverage from the excise tax. The department shall promulgate rules and regulations governing the form of application for and the evidence required to establish the right to a refund.[Pre-1973 Recodification Citation: 7-1-1-41.]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.10. As amended by P.L.72-1996, SEC.17.
IN Code § 7.1-4-3-1 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 3. Liquor Excise Tax|7.1-4-3-1. Rate of Tax

Sec. 1. Rate of Tax. An excise tax at the rate of two dollars and sixty-eight cents ($2.68) a gallon is imposed upon the sale, gift, or the withdrawal for sale or gift, of liquor and wine that contains twenty-one percent (21%), or more, of absolute alcohol reckoned by volume.[Pre-1973 Recodification Citations: 7-1-1-41(b); 7-2-1-17(b); 7-4-1-1.]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.11. As amended by Acts 1977(ss), P.L.9, SEC.5; Acts 1981, P.L.103, SEC.2.
IN Code § 7.1-4-3-2 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 3. Liquor Excise Tax|7.1-4-3-2. Persons Liable for Tax

Sec. 2. The liquor excise tax shall be levied against a permittee who holds an artisan distiller's permit, a distiller's permit, a rectifier's permit, a liquor wholesaler's permit, a dining car liquor permit, a vintner's permit, a wine wholesaler's permit, a dining car wine permit, or a boat wine permit, whether the sale or gift, or withdrawal for sale or gift, is to a person authorized to purchase or receive it or not. However, the same article shall be taxed only once for liquor excise tax purposes.[Pre-1973 Recodification Citation: 7-1-1-41(b).]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.12. As amended by P.L.109-2013, SEC.7.