23-1048. Liability for payment of taxes on beer. (1) Every sale of beer to a retailer licensed in this state or to a consumer in this state shall constitute a sale of beer for resale or consumption in this state and such wholesaler shall be liable for the payment of taxes thereon. Sales of beer by such wholesaler for the purpose of and resulting in export of such beer from this state for resale outside this state shall be exempt from the taxes on beer imposed by this state.
(2) Every sale of beer by a wholesaler licensed in this state shall constitute a sale of beer for resale or consumption in this state, whether said sale is made within or without this state, and such wholesaler shall be liable for the payment of taxes thereon, except as provided in subsection (1) hereof.
[I.C., sec. 23-1048, as added by 1961, ch. 259, sec. 1, p. 430; am. 1974, ch. 27, sec. 60, p. 811; am. 1980, ch. 239, sec. 2, p. 556.]