§ 6-7-2-0.1 “Actual cost”; “actual cost list”
§ 6-7-2-0.2 “Alternative nicotine product”
§ 6-7-2-0.3 “Cigar”
§ 6-7-2-0.5 “Closed system cartridge”
§ 6-7-2-0.7 “Consumable material”
§ 6-7-2-1 “Department”
§ 6-7-2-2 “Distributor”
§ 6-7-2-2.1 “Moist snuff”
§ 6-7-2-3 “Person”
§ 6-7-2-3.1 “Pipe tobacco”
§ 6-7-2-3.3 “Remote seller”
§ 6-7-2-3.5 “Taxable product”
§ 6-7-2-4 “Retail dealer”
§ 6-7-2-5 “Tobacco product”
§ 6-7-2-5.5 “Vapor product”
§ 6-7-2-6 “Wholesale price”
§ 6-7-2-7 Tax on distribution of tobacco products and alternative nicotine products; rate; time of imposition; findings by general assembly
§ 6-7-2-7.5 Tax on distribution of closed system cartridges; rate; time of imposition
§ 6-7-2-7.7 Sale of taxable products in Indiana by remote sellers
§ 6-7-2-8 Distributor’s license
§ 6-7-2-8.5 Remote seller distributor’s license; application requirements; calculation of the tax; bond requirement
§ 6-7-2-9 Change of location; license reissuance
§ 6-7-2-10 Surrender of license; refund
§ 6-7-2-11 Revocation or suspension of license
§ 6-7-2-11.5 Department may refuse to issue or renew a license; reasons
§ 6-7-2-12 Electronic filing of returns and remitting of taxes
§ 6-7-2-13 Collection allowance
§ 6-7-2-14 Credit or refund of taxes
§ 6-7-2-14.5 Deduction for certain receivables
§ 6-7-2-15 Registration of manufacturer, importer, broker, or shipper distributing to distributor
§ 6-7-2-16 Manufacturer, importer, broker, or shipper; proof of distributions
§ 6-7-2-17 Deposit of revenues
§ 6-7-2-18 Distribution without a license; offense
§ 6-7-2-19 Manufacturer noncompliance; offense
§ 6-7-2-20 Record keeping violations
§ 6-7-2-21 Distributor or remote seller offenses
§ 6-7-2-22 Listed tax
§ 6-7-2-23 Federal sales; exemption
§ 6-7-2-24 Civil penalty for purchase of taxable products from a distributor that is not licensed
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Terms Used In Indiana Code > Title 6 > Article 7 > Chapter 2 - Tobacco Products Tax

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

    Indiana Code 6-7-2-0.1

  • actual cost list: means an annual list (prepared, maintained, and certified by each remote seller) of the cost of each individual taxable product. See Indiana Code 6-7-2-0.1
  • Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
  • cigar: means a tobacco product that is a roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco that is a cigarette within the meaning of IC 6-7-1-2). See Indiana Code 6-7-2-0.3
  • closed system cartridge: means a sealed, prefilled, and disposable container of consumable material in which the container is inserted directly into a vapor product, and is not intended to be opened or accessible through customary or reasonably foreseeable handling or use. See Indiana Code 6-7-2-0.5
  • consumable material: means any liquid solution or other material used in a closed system container that is depleted as the vapor product is used. See Indiana Code 6-7-2-0.7
  • 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

  • Fraud: Intentional deception resulting in injury to another.
  • 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
  • pipe tobacco: means a tobacco product that, because of its appearance, type, packaging, or labeling, is suitable and likely to be smoked in a pipe. See Indiana Code 6-7-2-3.1
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • remote seller: means a retail dealer that meets the economic threshold under Indiana Code 6-7-2-3.3
  • retail dealer: means a person engaged in the business of selling taxable products to ultimate consumers, including a retail merchant that meets the economic threshold under Indiana Code 6-7-2-4
  • Service of process: The service of writs or summonses to the appropriate party.
  • taxable product: means tobacco products, alternative nicotine products, or closed system cartridges, or any combination thereof. See Indiana Code 6-7-2-3.5
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • tobacco product: means any product containing, made, or derived from tobacco that is intended for human consumption, or is likely to be consumed, whether chewed, smoked, heated, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, or any component, part, or accessory of a tobacco product. See Indiana Code 6-7-2-5
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
  • vapor product: has the meaning set forth in IC 6-7-4-8. See Indiana Code 6-7-2-5.5
  • 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
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5