Indiana Code - Taxation - Title 6, Section 6-2.5-1-11

"Alcoholic beverages"

Sec. 11. "Alcoholic beverages" means beverages that are suitable
for human consumption and contain one-half of one percent (0.5%)
or more of alcohol by volume.

As added by P.L.257-2003, SEC.2.

Last modified: May 28, 2006