Effective 7-1-2023.
Sec. 0.1. As used in this chapter:
(1) "actual cost" means the price paid by a remote seller for an individual taxable product; and
(2) "actual cost list" means an annual list (prepared, maintained, and certified by each remote seller) of the cost of each individual taxable product. For purposes of this subdivision, the actual cost for each individual product in a cost list shall be the average of the actual price paid by a remote seller for the individual product over the twelve (12) calendar months prior to January 1 of the year in which the sale by the remote seller occurs.
As added by P.L.137-2022, SEC.60.
Structure Indiana Code
Chapter 2. Tobacco Products Tax
6-7-2-0.1. "Actual Cost"; "Actual Cost List"
6-7-2-0.2. "Alternative Nicotine Product"
6-7-2-0.5. "Closed System Cartridge"
6-7-2-0.7. "Consumable Material"
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
6-7-2-9. Change of Location; License Reissuance
6-7-2-9-b. 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
6-7-2-12-b. Electronic Filing of Returns and Remitting of Taxes
6-7-2-13. Collection Allowance
6-7-2-13-b. Collection Allowance
6-7-2-14. Credit or Refund of Taxes
6-7-2-14-b. 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
6-7-2-18. Distribution Without a License; Offense
6-7-2-19. Manufacturer Noncompliance; Offense
6-7-2-20. Record Keeping Violations
6-7-2-20-b. Record Keeping Violations
6-7-2-21. Distributor Offenses
6-7-2-21-b. Distributor or Remote Seller Offenses
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