Indiana Code 7.1-7-2-6.3. “Delivery sale”
Current as of: 2024 | Check for updates
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Sec. 6.3. “Delivery sale” means a sale of an e-liquid to a purchaser in Indiana in which the purchaser submits the order for the sale:
(2) over the Internet; or
(1) by telephone;
(3) through the mail or another delivery system;
and the e-liquid is shipped through a delivery service. “Delivery sale” does not include a sale of an e-liquid not for personal consumption to a person who is a retailer.
As added by P.L.206-2017, SEC.6. Amended by P.L.49-2020, SEC.11.