Effective 7-1-2023.
Sec. 7.7. (a) The tax imposed under sections 7(a)(1), 7(b), and 7.5(a) of this chapter shall also be imposed on the sale of taxable products in Indiana by remote sellers, and shall be calculated based on one (1) of the following methods:
(1) For remote sellers using an actual cost method, the tax shall be calculated by applying the rate to the actual cost of each individual product.
(2) For remote sellers using an actual cost list method, the tax shall be calculated by applying the rate to the cost established for each individual product in the remote seller's actual cost list.
(b) The remote seller of taxable products is liable for the tax imposed under section 7(a)(1), 7(b), or 7.5(a) of this chapter.
(c) The tax under this section shall be imposed at the time of purchase by an ultimate consumer.
As added by P.L.137-2022, SEC.70.
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