Ind. Code § 7.1-3-1-26
Sales among collectors
As added by P.L.57-1984, SEC.5.
No permit is required for the sale, purchase, or gift by a collector to another collector of a container that is:
- (1) a ceramic commemorative bottle; or
(2) a uniquely designed decanter.
An unbroken federal tax stamp must be on the container at the time of the sale, purchase, or gift.
As added by P.L.57-1984, SEC.5.