Authority: IC 6-8.1-3-3; IC 7.1-4-2-8; IC 7.1-4-6-3.6

Affected: IC 7.1-4-2-8; IC 7.1-4-3-5; IC 7.1-4-4-6; IC 7.1-4-4.5

Sec. 6. In order to claim a deduction or receive a refund of an alcoholic beverage excise tax, the following proof must be retained:

1. (1) For an exempt sale under 45 IAC 7-6-1, the following:

   1. (A) If the sale is to the United States government, its agencies, or its instrumentalities, copies of the invoice stating the regular selling price less the excise tax.

   2. (B) If the sale is to a person other than the United States government, its agencies, or its instrumentalities, copies of the invoice showing:

      1. (i) purchaser's name;
      2. (ii) address;
      3. (iii) date;
      4. (iv) amount of beer sold; and

      5. (v) either:

         1. (AA) a waybill, bill of lading, or other evidence of shipment issued by a common carrier; or
         2. (BB) a trip sheet, acceptable by the department, supported by a properly notarized export shipping form supplied by the department.

2. (2) For returned alcoholic beverages, copies of the invoice or invoices showing the following:

   1. (A) Primary source of supply's name.
   2. (B) Credit invoice number.
   3. (C) Date returned.
   4. (D) Date excise tax was paid.
   5. (E) Gallons returned.
3. (3) For alcoholic beverages that have been damaged or destroyed, any information reasonably required by the department.

(Department of State Revenue; 45 IAC 7-3-6; filed Aug 31, 1983, 9:49 a.m.: 6 IR 1901; filed Sep 7, 2016, 4:11 p.m.: 20160928-IR-045160002FRA)