Sec. 1. It is the intent and purpose of this chapter to levy a tax on all cigarettes sold, used, consumed, handled, or distributed within this state, and to collect the tax from the person who first sells, uses, consumes, handles, or distributes the cigarettes. It is further the intent and purpose of this chapter that whenever any cigarettes are given for advertising or any purpose whatsoever, they shall be taxed in the same manner as if they were sold, used, consumed, handled, or distributed in this state. Notwithstanding any other provisions contained in this chapter, the liability for the excise taxes imposed by this chapter shall be conclusively presumed to be on the retail purchaser or ultimate consumer, precollected for convenience and facility only. When such taxes are paid by any other person, such payment shall be considered as an advance payment and shall be added to the price of the cigarettes and recovered from the ultimate consumer or user. Distributors, wholesalers, or retailers may state the amount of the tax separately from the price of such cigarettes on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of such cigarettes.
Formerly: Acts 1947, c.222, s.1; Acts 1963(ss), c.37, s.1. As amended by P.L.2-1988, SEC.20.
Structure Indiana Code
6-7-1-0.3. Use of Revenue Stamps Paid for Before July 1, 2002, After June 30, 2002; Conditions
6-7-1-0.4. Use of Revenue Stamps Paid for Before July 1, 2007, After June 30, 2007; Conditions
6-7-1-1. Purpose; Liability for Tax; Separation of Price and Tax
6-7-1-4. "Person" or "Company"
6-7-1-8. "Consumption", "Consumer", and "Consume"
6-7-1-13.5. Carriers; Liability for Unpaid Taxes
6-7-1-14. Stamps; Evidence of Tax Paid
6-7-1-15.1. Metered Tax Stamping Machines; Recharging
6-7-1-16. Distributor's Registration Certificate; Application Fee; Bond; Refunds
6-7-1-17.5. Credit Against the Cost of Certain Stamps
6-7-1-18. Affixing Stamps; Invoices
6-7-1-19. Distributors' Records and Reports
6-7-1-21. Selling Packages With Counterfeit Stamps; Affixing Used Stamps; Offenses
6-7-1-22. Record Keeping Violations; Offense
6-7-1-23. Other Violations; Offense
6-7-1-25. Search Warrants for Untaxed Cigarettes
6-7-1-27. Mutilated Stamps; Replacement; Unused Stamps; Refund
6-7-1-28.1. Taxes, Registration Fees, Fines, and Penalties Collected; Disposition
6-7-1-29.3. Cigarette Tax Fund; Deposit to Clean Water Fund
6-7-1-30.2. Appropriations for Local Health Funds
6-7-1-30.5. Appropriations to Local Health Maintenance Fund
6-7-1-31.1. Cities and Towns; Cumulative Capital Improvement Fund; Use
6-7-1-32.1. Mental Health Centers Fund; Annual Appropriation to Division; Use of Money by Division
6-7-1-35. Tax Evasion; Unlawful Advertising
6-7-1-36. Evasion of Tax; Offense
6-7-1-37. Electronic Filing of Reports and Remitting of Taxes