Indiana Code
Chapter 2. Tobacco Products Tax
6-7-2-5-b. "Tobacco Product"

Note: This version of section effective 7-1-2023. See also preceding version of this section, effective until 7-1-2023.
Sec. 5. (a) As used in this chapter, "tobacco product" means any product containing, made, or derived from tobacco that is intended for human consumption, or is likely to be consumed, whether chewed, smoked, heated, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, or any component, part, or accessory of a tobacco product.
(b) The term includes, but is not limited to:
(1) cigars;
(2) pipe tobacco;
(3) chewing tobacco;
(4) moist snuff;
(5) snus; and
(6) other similar kinds and forms of tobacco.
(c) The term does not include:
(1) cigarettes (as defined in IC 6-7-1-2);
(2) closed system cartridges;
(3) consumable material;
(4) open system containers (as defined in IC 6-7-4-5);
(5) vapor products (as defined in IC 6-7-4-8);
(6) alternative nicotine products; or
(7) any drugs, devices, or combination products authorized for sale by the United States Food and Drug Administration and defined in the Federal Food, Drug, and Cosmetic Act.
As added by P.L.96-1987, SEC.7. Amended by P.L.172-2011, SEC.82; P.L.137-2022, SEC.67.

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