Sec. 7. Unless the context hereof requires otherwise, "retailer" shall mean every person, other than a distributor, who purchases, sells, offers for sale, or distributes cigarettes, to consumers or to any person for any purpose other than resale, irrespective of quantity or amount, or the number of sales.
Formerly: Acts 1947, c.222, s.7.
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