Indiana Code
Chapter 2. Tobacco Products Tax
6-7-2-3.3. "Remote Seller"

Effective 7-1-2023.
Sec. 3.3. As used in this chapter, "remote seller" means a retail dealer that meets one (1) or both of the economic thresholds under IC 6-2.5-2-1(d) and sells taxable products to an ultimate consumer under either of the following circumstances:
(1) By means of a telephone or other method of voice transmission, the mail, or the Internet or other electronic service.
(2) When the taxable products are delivered to the consumer by common carrier, private delivery service, or other method of delivery.
As added by P.L.137-2022, SEC.64.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 7. Tobacco Taxes

Chapter 2. Tobacco Products Tax

6-7-2-0.1. "Actual Cost"; "Actual Cost List"

6-7-2-0.2. "Alternative Nicotine Product"

6-7-2-0.3. "Cigar"

6-7-2-0.5. "Closed System Cartridge"

6-7-2-0.7. "Consumable Material"

6-7-2-1. "Department"

6-7-2-2. "Distributor"

6-7-2-2.1. "Moist Snuff"

6-7-2-3. "Person"

6-7-2-3.1. "Pipe Tobacco"

6-7-2-3.3. "Remote Seller"

6-7-2-3.5. "Taxable Product"

6-7-2-4. "Retail Dealer"

6-7-2-4-b. "Retail Dealer"

6-7-2-5. "Tobacco Product"

6-7-2-5-b. "Tobacco Product"

6-7-2-5.5. "Vapor Product"

6-7-2-6. "Wholesale Price"

6-7-2-7. Tax on Distribution of Tobacco Products and Alternative Nicotine Products; Rate; Time of Imposition; Findings by General Assembly

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

6-7-2-8.5. Remote Seller Distributor's License; Application Requirements; Calculation of the Tax; Bond Requirement

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

6-7-2-17. Deposit of Revenues

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

6-7-2-22. Listed Tax

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