Sec. 14.2. (a) The department shall annually compile a list of retail merchants that sell tobacco products. The list must include the following information:
(1) On a county by county basis:
(A) the name of each retail merchant that sells tobacco products in the county; and
(B) the business address of each location in the county at which a retail merchant sells tobacco products.
(2) The name and business address of each retail merchant that has begun to sell tobacco products since the previous report was compiled.
(3) The name and business address of each retail merchant that has ceased to sell tobacco products since the previous report was compiled.
(b) The department shall deliver each list prepared under this section to:
(1) the division of mental health and addiction; and
(2) the alcohol and tobacco commission.
(c) A retail merchant that sells tobacco products shall provide the department with the information required for the preparation of the list under this section.
(d) The department shall prescribe a form to be used in collecting information under this section from retail merchants that sell tobacco products. A form prescribed under this subsection may be a modified version of an existing form.
As added by P.L.97-2004, SEC.28.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 6. Returns, Remittances, and Refunds
6-2.5-6-0.3. Effect of Multiple Amendments to Section 9 of This Chapter
6-2.5-6-1. Returns; Reporting Period; Online Tax Filing; Streamlined Sales and Use Tax Agreement
6-2.5-6-2. Accounting for Tax Receipts; Option to Use Accrual Basis
6-2.5-6-3. Consolidated Filing
6-2.5-6-4. Periodic Deposits of Collections During Reporting Period
6-2.5-6-5. Final Return and Payment
6-2.5-6-7. Retail Merchant; Calculation of Tax Liability
6-2.5-6-8. Tax Liability; Income Exclusion Ratio
6-2.5-6-9. Uncollectible Receivables; Deduction
6-2.5-6-10. Tax Liability; Merchant's Collection Allowance
6-2.5-6-11. Heating Assistance Program; Deduction
6-2.5-6-12. Security for Payment of Tax Collected
6-2.5-6-14.1. Retail Merchant's Refund of Gross Retail or Use Taxes
6-2.5-6-14.2. List of Retail Merchants Selling Tobacco Products
6-2.5-6-16. Refund for Research and Development Equipment
6-2.5-6-17. Payment of Gross Retail Tax for Consignment Sales