45 IAC 7-4-2 Samples

Sec. 2. (a) If a permit holder responsible for the alcoholic beverage excise tax is authorized to sell samples, the permit holder is responsible for payment of the appropriate tax on those samples, even if the sample is complimentary and the permit holder does not charge the customer for the sample. (b) Sample sizes and restrictions are found in 905 IAC 1-5.2-9.2, which is incorporated herein by reference.