Ind. Code § 7.1-3-1-26

Current through P.L. 171-2024
Section 7.1-3-1-26 - Sales among collectors

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.

IC 7.1-3-1-26