Indiana Code
Article 7. Tobacco Taxes
Chapter 4. Electronic Cigarette Tax

6-7-4-1. "Closed System Cartridge" - Sec. 1. As used in this chapter, "closed system cartridge"...

6-7-4-2. "Consumable Material" - Sec. 2. As used in this chapter, "consumable material" means...

6-7-4-3. "Department" - Sec. 3. As used in this chapter, "department" means the...

6-7-4-4. "Gross Retail Income" - Sec. 4. As used in this chapter, "gross retail income"...

6-7-4-5. "Open System Container" - Sec. 5. As used in this chapter, "open system container"...

6-7-4-6. "Person" - Sec. 6. As used in this chapter, "person" has the...

6-7-4-7. "Retail Dealer" - Sec. 7. As used in this chapter, "retail dealer" means...

6-7-4-8. "Vapor Product" - Sec. 8. (a) Except as provided in subsection (b), as...

6-7-4-9. Rate of Taxation; Liability to Remit Tax - Sec. 9. (a) An excise tax, known as the electronic...

6-7-4-10. Electronic Cigarette Retail Dealer's Certificate; Application Process; Bond Requirement - Sec. 10. (a) It is unlawful for any retail dealer...

6-7-4-11. Selling Consumable Material or Vapor Products - Sec. 11. A retail dealer that sells consumable material or...

6-7-4-12. Liability for Payment of Taxes - Sec. 12. An individual who: (1) is an individual retail...

6-7-4-13. Revenue From the Tax - Sec. 13. All revenue from the tax imposed by this...

6-7-4-14. Rules - Sec. 14. The department may adopt rules under IC 4-22-2...