Indiana Code
Article 7. Tobacco Taxes
Chapter 2. Tobacco Products Tax

6-7-2-0.1. "Actual Cost"; "Actual Cost List" - Effective 7-1-2023. Sec. 0.1. As used in this chapter: (1)...

6-7-2-0.2. "Alternative Nicotine Product" - Sec. 0.2. As used in this chapter, "alternative nicotine product"...

6-7-2-0.3. "Cigar" - Effective 7-1-2023. Sec. 0.3. As used in this chapter, "cigar"...

6-7-2-0.5. "Closed System Cartridge" - Sec. 0.5. As used in this chapter, "closed system cartridge"...

6-7-2-0.7. "Consumable Material" - Sec. 0.7. As used in this chapter, "consumable material" means...

6-7-2-1. "Department" - Sec. 1. As used in this chapter, "department" refers to...

6-7-2-2. "Distributor" - Sec. 2. As used in this chapter, "distributor" means a...

6-7-2-2.1. "Moist Snuff" - Sec. 2.1. As used in this chapter, "moist snuff" means...

6-7-2-3. "Person" - Sec. 3. As used in this chapter, "person" has the...

6-7-2-3.1. "Pipe Tobacco" - Effective 7-1-2023. Sec. 3.1. As used in this chapter, "pipe...

6-7-2-3.3. "Remote Seller" - Effective 7-1-2023. Sec. 3.3. As used in this chapter, "remote...

6-7-2-3.5. "Taxable Product" - Sec. 3.5. As used in this chapter, "taxable product" means...

6-7-2-4. "Retail Dealer" - Note: This version of section effective until 7-1-2023. See also...

6-7-2-4-b. "Retail Dealer" - Note: This version of section effective 7-1-2023. See also preceding...

6-7-2-5. "Tobacco Product" - Note: This version of section effective until 7-1-2023. See also...

6-7-2-5-b. "Tobacco Product" - Note: This version of section effective 7-1-2023. See also preceding...

6-7-2-5.5. "Vapor Product" - Sec. 5.5. As used in this chapter, "vapor product" has...

6-7-2-6. "Wholesale Price" - Sec. 6. As used in this chapter, "wholesale price" means...

6-7-2-7. Tax on Distribution of Tobacco Products and Alternative Nicotine Products; Rate; Time of Imposition; Findings by General Assembly - Sec. 7. (a) A tax is imposed on the distribution...

6-7-2-7.5. Tax on Distribution of Closed System Cartridges; Rate; Time of Imposition - Sec. 7.5. (a) A tax is imposed on the distribution...

6-7-2-7.7. Sale of Taxable Products in Indiana by Remote Sellers - Effective 7-1-2023. Sec. 7.7. (a) The tax imposed under sections...

6-7-2-8. Distributor's License - Sec. 8. (a) A distributor, including a person that sells...

6-7-2-8.5. Remote Seller Distributor's License; Application Requirements; Calculation of the Tax; Bond Requirement - Effective 7-1-2023. Sec. 8.5. (a) A remote seller, including a...

6-7-2-9. Change of Location; License Reissuance - Note: This version of section effective until 7-1-2023. See also...

6-7-2-9-b. Change of Location; License Reissuance - Note: This version of section effective 7-1-2023. See also preceding...

6-7-2-10. Surrender of License; Refund - Sec. 10. A license issued under this chapter may be...

6-7-2-11. Revocation or Suspension of License - Sec. 11. The department: (1) may revoke or suspend a...

6-7-2-11.5. Department May Refuse to Issue or Renew a License; Reasons - Sec. 11.5. (a) The department may refuse to issue or...

6-7-2-12. Electronic Filing of Returns and Remitting of Taxes - Note: This version of section effective until 1-1-2023. See also...

6-7-2-12-b. Electronic Filing of Returns and Remitting of Taxes - Note: This version of section effective 1-1-2023. See also preceding...

6-7-2-13. Collection Allowance - Note: This version of section effective until 7-1-2023. See also...

6-7-2-13-b. Collection Allowance - Note: This version of section effective 7-1-2023. See also preceding...

6-7-2-14. Credit or Refund of Taxes - Note: This version of section effective until 7-1-2023. See also...

6-7-2-14-b. Credit or Refund of Taxes - Note: This version of section effective 7-1-2023. See also preceding...

6-7-2-14.5. Deduction for Certain Receivables - Sec. 14.5. (a) In determining the amount of taxes imposed...

6-7-2-15. Registration of Manufacturer, Importer, Broker, or Shipper Distributing to Distributor - Sec. 15. Every manufacturer, importer, broker, or shipper of taxable...

6-7-2-16. Manufacturer, Importer, Broker, or Shipper; Proof of Distributions - Sec. 16. Every manufacturer, importer, broker, or shipper of taxable...

6-7-2-17. Deposit of Revenues - Sec. 17. The department shall deposit twenty-five percent (25%) of...

6-7-2-18. Distribution Without a License; Offense - Sec. 18. A person who distributes taxable products without a...

6-7-2-19. Manufacturer Noncompliance; Offense - Sec. 19. A manufacturer of taxable products who does not...

6-7-2-20. Record Keeping Violations - Note: This version of section effective until 7-1-2023. See also...

6-7-2-20-b. Record Keeping Violations - Note: This version of section effective 7-1-2023. See also preceding...

6-7-2-21. Distributor Offenses - Note: This version of section effective until 7-1-2023. See also...

6-7-2-21-b. Distributor or Remote Seller Offenses - Note: This version of section effective 7-1-2023. See also preceding...

6-7-2-22. Listed Tax - Sec. 22. The tax imposed under this chapter is a...

6-7-2-23. Federal Sales; Exemption - Sec. 23. The sale of tobacco products to the United...

6-7-2-24. Civil Penalty for Purchase of Taxable Products From a Distributor That Is Not Licensed - Sec. 24. A retailer (except a remote seller that is...