Sec. 2. As used in this chapter, "consumable material" means any liquid solution or other material used in an open system container that is depleted as the vapor product is used. The term does not include closed system cartridges (as defined in IC 6-7-2-0.5).
As added by P.L.165-2021, SEC.119.
Structure Indiana Code
Chapter 4. Electronic Cigarette Tax
6-7-4-1. "Closed System Cartridge"
6-7-4-2. "Consumable Material"
6-7-4-4. "Gross Retail Income"
6-7-4-5. "Open System Container"
6-7-4-9. Rate of Taxation; Liability to Remit Tax
6-7-4-10. Electronic Cigarette Retail Dealer's Certificate; Application Process; Bond Requirement
6-7-4-11. Selling Consumable Material or Vapor Products
6-7-4-12. Liability for Payment of Taxes