Sec. 12. Before the fifteenth day of each month, each distributor (and remote seller beginning July 1, 2023) liable for a tax imposed by this chapter shall:

(1) file a return with the department that includes all information required by the department including, but not limited to:

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Terms Used In Indiana Code 6-7-2-12

  • actual cost: means the price paid by a remote seller for an individual taxable product; and

    Indiana Code 6-7-2-0.1

  • department: refers to the department of state revenue and includes its employees and agents. See Indiana Code 6-7-2-1
  • distributor: means a person who:

    Indiana Code 6-7-2-2

  • moist snuff: means any finely cut, ground, or powdered tobacco that is not intended to be:

    Indiana Code 6-7-2-2.1

  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • person: has the meaning set forth in IC 6-7-1-4. See Indiana Code 6-7-2-3
  • remote seller: means a retail dealer that meets the economic threshold under Indiana Code 6-7-2-3.3
  • wholesale price: means the net price shown on an invoice and at which the manufacturer of the tobacco products sells tobacco products to distributors, excluding any discount or other reduction that is not shown on the invoice. See Indiana Code 6-7-2-6
(A) name of distributor (or remote seller beginning July 1, 2023);

(B) address of distributor (or remote seller beginning July 1, 2023);

(C) license number of distributor (or remote seller beginning July 1, 2023);

(D) invoice date;

(E) invoice number;

(F) name and address of person from whom taxable products were purchased or name and address of person to whom taxable products were sold (except in the case of sales to an end consumer beginning July 1, 2023);

(G) the wholesale price for tobacco products other than moist snuff and cigars (or the actual cost in the case of remote sellers beginning July 1, 2023);

(H) for moist snuff, the weight of the moist snuff;

(I) for cigars, the wholesale price of the cigars;

(J) for alternative nicotine products, the weight of the alternative nicotine products; and

(K) for closed system cartridges, the wholesale price of closed system cartridges sold; and

(2) pay the taxes for which it is liable under this chapter for the preceding month minus the amount specified in section 13 of this chapter.

All returns required to be filed and taxes required to be paid under this chapter must be made in an electronic format prescribed by the department.

As added by P.L.96-1987, SEC.7. Amended by P.L.172-2011, SEC.84; P.L.166-2014, SEC.34; P.L.165-2021, SEC.110; P.L.137-2022, SEC.76.

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