§ 6-7-4-1 “Closed system cartridge”
§ 6-7-4-2 “Consumable material”
§ 6-7-4-3 “Department”
§ 6-7-4-4 “Gross retail income”
§ 6-7-4-5 “Open system container”
§ 6-7-4-6 “Person”
§ 6-7-4-7 “Retail dealer”
§ 6-7-4-8 “Vapor product”
§ 6-7-4-9 Rate of taxation; liability to remit tax
§ 6-7-4-10 Electronic cigarette retail dealer’s certificate; application process; bond requirement
§ 6-7-4-11 Selling consumable material or vapor products
§ 6-7-4-12 Liability for payment of taxes
§ 6-7-4-13 Revenue from the tax
§ 6-7-4-14 Rules
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Terms Used In Indiana Code > Title 6 > Article 7 > Chapter 4 - Electronic Cigarette Tax

  • consumable material: means any liquid solution or other material used in an open system container that is depleted as the vapor product is used. See Indiana Code 6-7-4-2
  • department: means the department of state revenue and includes its employees and agents. See Indiana Code 6-7-4-3
  • gross retail income: has the meaning set forth in Indiana Code 6-7-4-4
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • open system container: means all containers of consumable material for intended use in a vapor product and for which the container is intended to be refillable. See Indiana Code 6-7-4-5
  • 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.
  • person: has the meaning set forth in IC 6-7-1-4. See Indiana Code 6-7-4-6
  • retail dealer: means a person engaged in the selling of consumable material, vapor products, or both to ultimate consumers. See Indiana Code 6-7-4-7
  • Service of process: The service of writs or summonses to the appropriate party.
  • vapor product: means any of the following:

    Indiana Code 6-7-4-8

  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5