Sec. 8. (a) Except as provided in subsection (b), as used in this chapter, "vapor product" means any of the following:
(1) A device, such as an electronic cigarette, that employs a mechanical heating element, battery, or electronic circuit, regardless of shape or size, that can be used to produce vapor from consumable material that may or may not be sold with the device.
(2) Any open system container of a consumable material in a solution or other form that is intended to be used with or in a device described in subdivision (1).
(3) Disposable vapor product devices that are attached to a closed system cartridge and intended for single use.
(b) The term "vapor product" 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