Indiana Code Title 7.1. Alcohol and Tobacco § 7.1-4-2-8

Sec. 8.  A beer wholesaler within Indiana who receives beer or flavored malt beverage upon which the beer excise tax has been paid shall be entitled to a refund of the amount of the tax on all tax-paid beer or flavored malt beverage shipped from Indiana by the wholesaler for sale outside Indiana or sold within Indiana under circumstances exempting the beer or flavored malt beverage from the excise tax.  The department shall promulgate rules and regulations governing the form of application for and the evidence required to establish the right to a refund.