Sec. 1. As used in this chapter:

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Terms Used In Indiana Code 35-46-1-1

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • e-liquid: has the meaning set forth in Indiana Code 35-46-1-1.4
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • tobacco: includes :

    Indiana Code 35-46-1-1.7

     “Dependent” means:

(1) an unemancipated person who is under eighteen (18) years of age; or

(2) a person of any age who has a mental or physical disability.

     “Endangered adult” has the meaning set forth in IC 12-10-3-2.

     “Support” means food, clothing, shelter, or medical care.

     “Tobacco and vaping business” means a sole proprietorship, partnership, or other enterprise in which:

(1) the primary activity is the sale of:

(A) e-liquids;

(B) e-liquid accessories;

(C) electronic cigarettes;

(D) tobacco;

(E) tobacco products;

(F) tobacco accessories; or

(G) any combination of the products listed in clauses (A) through (F); and

(2) the sale of other products is incidental.

     “Tobacco business” means a sole proprietorship, corporation, partnership, or other enterprise in which:

(1) the primary activity is the sale of tobacco, tobacco products, and tobacco accessories; and

(2) the sale of other products is incidental.

As added by Acts 1976, P.L.148, SEC.6. Amended by Acts 1977, P.L.340, SEC.84; P.L.185-1984, SEC.2; P.L.208-1986, SEC.1; P.L.41-1987, SEC.19; P.L.2-1992, SEC.881; P.L.256-1996, SEC.10; P.L.99-2007, SEC.210; P.L.49-2020, SEC.28.

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