| || |
DIGEST OF INTRODUCED BILL
Direct wine shipment. Allows a farm winery located in or outside Indiana to sell and ship wine directly to an Indiana resident for personal use if the farm winery holds a direct wine shipper's permit. Requires the holder of a direct wine shipper's permit to pay the sales tax and excise tax on wine sold and shipped directly to an Indiana resident. Makes it a Class A misdemeanor for a farm winery that does not have a direct wine shipper's permit to ship wine directly to a person in Indiana who does not hold a wholesaler's permit. Makes it a Class A misdemeanor for a person in the business of selling alcoholic beverages who is located in or outside Indiana to ship alcoholic beverages to a person who does not hold a wholesaler's permit. Allows a holder of an alcoholic beverage permit to sell or offer to sell an alcoholic beverage on credit to an individual who does not hold an alcoholic beverage permit.