Sec. 6. As used in this chapter, "wholesale price" means the net price shown on an invoice and at which the manufacturer of the tobacco products sells tobacco products to distributors, excluding any discount or other reduction that is not shown on the invoice.
As added by P.L.96-1987, SEC.7. Amended by P.L.155-2012, SEC.2.
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