Indiana Code
Title 6. Taxation
Article 7. Tobacco Taxes

Chapter 1. Cigarette Tax

6-7-1-0.3. Use of Revenue Stamps Paid for Before July 1, 2002, After June 30, 2002; Conditions - Sec. 0.3. Notwithstanding section 14 of this chapter, revenue stamps...

6-7-1-0.4. Use of Revenue Stamps Paid for Before July 1, 2007, After June 30, 2007; Conditions - Sec. 0.4. Notwithstanding section 14 of this chapter, revenue stamps...

6-7-1-1. Purpose; Liability for Tax; Separation of Price and Tax - Sec. 1. It is the intent and purpose of this...

6-7-1-2. "Cigarette" - Sec. 2. Unless the context requires otherwise, "cigarette" shall mean...

6-7-1-3. "Individual Package" - Sec. 3. Unless the context requires otherwise, "individual package" shall...

6-7-1-4. "Person" or "Company" - Sec. 4. Unless the context hereof requires otherwise, the term...

6-7-1-5. "Department" - Sec. 5. Unless the context hereof requires otherwise, "department" shall...

6-7-1-6. "Distributor" - Sec. 6. Unless the context requires otherwise, "distributor" shall mean...

6-7-1-7. "Retailer" - Sec. 7. Unless the context hereof requires otherwise, "retailer" shall...

6-7-1-8. "Consumption", "Consumer", and "Consume" - Sec. 8. Unless the context hereof requires otherwise, "consumption" shall...

6-7-1-9. "Stamps" - Sec. 9. Unless the context requires otherwise, "stamps" shall mean...

6-7-1-10. "Counterfeit Stamp" - Sec. 10. Unless the context requires otherwise, "counterfeit stamp" shall...

6-7-1-11. "Drop Shipment" - Sec. 11. Unless the context hereof requires otherwise, "drop shipment"...

6-7-1-12. Rate of Taxation - Sec. 12. The following taxes are imposed, and shall be...

6-7-1-13. Effective Date - Sec. 13. There is levied, assessed, and imposed, and shall...

6-7-1-13.5. Carriers; Liability for Unpaid Taxes - Sec. 13.5. A common carrier is liable for any unpaid...

6-7-1-14. Stamps; Evidence of Tax Paid - Sec. 14. All taxes levied, assessed, and imposed by this...

6-7-1-15. Department as Official Agent of State to Administer and Enforce Chapter; Salaries and Expenses; Powers - Sec. 15. (a) The department is the official agent of...

6-7-1-15.1. Metered Tax Stamping Machines; Recharging - Sec. 15.1. If at least one (1) financial institution in...

6-7-1-16. Distributor's Registration Certificate; Application Fee; Bond; Refunds - Sec. 16. (a) Each distributor shall obtain from the department...

6-7-1-17. Distributors as Agents of State for Collection of Tax; Purchase of Revenue Stamps; Execution of Bond - Sec. 17. (a) Distributors who hold certificates and retailers shall...

6-7-1-17.5. Credit Against the Cost of Certain Stamps - Sec. 17.5. (a) Except as otherwise provided in this section,...

6-7-1-18. Affixing Stamps; Invoices - Sec. 18. Every distributor, upon the receipt of cigarettes taxed...

6-7-1-19. Distributors' Records and Reports - Sec. 19. (a) Every distributor of cigarettes shall keep and...

6-7-1-19.5. Transporting Cigarettes Without Stamps Affixed; Invoice or Delivery Ticket Requirement; Exceptions - Sec. 19.5. A person who transports cigarettes which do not...

6-7-1-20. Repealed - Formerly: Acts 1947, c.222, s.19. Repealed by Acts 1978, P.L.2,...

6-7-1-21. Selling Packages With Counterfeit Stamps; Affixing Used Stamps; Offenses - Sec. 21. A distributor or other person who knowingly sells...

6-7-1-22. Record Keeping Violations; Offense - Sec. 22. A person required by this chapter to keep...

6-7-1-23. Other Violations; Offense - Sec. 23. A person who recklessly violates any provision of...

6-7-1-24. Sale or Possession of Cigarettes Without Payment of Tax or Stamps Affixed; Seizure; Forfeiture; Redemption Penalty; Offenses; Exceptions - Sec. 24. (a) Whenever the department discovers any cigarettes which...

6-7-1-25. Search Warrants for Untaxed Cigarettes - Sec. 25. When the department has reason to believe that...

6-7-1-26. Repealed - Formerly: Acts 1947, c.222, s.25. Repealed by Acts 1980, P.L.61,...

6-7-1-27. Mutilated Stamps; Replacement; Unused Stamps; Refund - Sec. 27. Where stamps or individual packages to which stamps...

6-7-1-28. Repealed - Formerly: Acts 1947, c.222, s.27; Acts 1949, c.203, s.1; Acts...

6-7-1-28.1. Taxes, Registration Fees, Fines, and Penalties Collected; Disposition - Sec. 28.1. The taxes, registration fees, fines, or penalties collected...

6-7-1-29. Repealed - Formerly: Acts 1947, c.222, s.27a; Acts 1963(ss), c.37, s.6. Repealed...

6-7-1-29.1. Cigarette Tax Fund; Annual Appropriations to Department of Natural Resources and State Construction Fund - Sec. 29.1. (a) One-sixth (1/6) of the money in the...

6-7-1-29.3. Cigarette Tax Fund; Deposit to Clean Water Fund - Sec. 29.3. One-sixth (1/6) of the money in the cigarette...

6-7-1-30. Repealed - Formerly: Acts 1947, c.222, s.27b; Acts 1963(ss), c.37, s.7; Acts...

6-7-1-30.1. Cigarette Tax Fund; Annual Appropriation to Local Governmental Entities; Allocation; Disposition - Sec. 30.1. (a) Two-thirds (2/3) of the money in the...

6-7-1-30.2. Appropriations for Local Health Funds - Sec. 30.2. (a) There is annually appropriated to the state...

6-7-1-30.5. Appropriations to Local Health Maintenance Fund - Sec. 30.5. (a) There is annually appropriated to the local...

6-7-1-31. Repealed - Formerly: Acts 1947, c.222, s.27c; Acts 1965, c.225, s.4; Acts...

6-7-1-31.1. Cities and Towns; Cumulative Capital Improvement Fund; Use - Sec. 31.1. (a) The fiscal body of each city and...

6-7-1-32. Repealed - Formerly: Acts 1947, c.222, s.27d; Acts 1965, c.225, s.5; Acts...

6-7-1-32.1. Mental Health Centers Fund; Annual Appropriation to Division; Use of Money by Division - Sec. 32.1. (a) The money in the mental health centers...

6-7-1-33. Repealed - Formerly: Acts 1947, c.222, s.27e; Acts 1965, c.225, s.6. Repealed...

6-7-1-34. Repealed - Formerly: Acts 1947, c.222, s.27f; Acts 1965, c.225, s.8; Acts...

6-7-1-35. Tax Evasion; Unlawful Advertising - Sec. 35. It shall be unlawful to procure or induce...

6-7-1-36. Evasion of Tax; Offense - Sec. 36. It is a Class C misdemeanor for a...

6-7-1-37. Electronic Filing of Reports and Remitting of Taxes - Sec. 37. (a) All reports required to be filed under...

6-7-1-38. Civil Penalties - Sec. 38. A retailer who purchases cigarettes from a distributor...

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...

Chapter 3. Controlled Substance Excise Tax

6-7-3-1. "Controlled Substance" Defined - Sec. 1. As used in this chapter, "controlled substance" has...

6-7-3-2. "Delivery" Defined - Sec. 2. As used in this chapter, "delivery" has the...

6-7-3-3. "Department" Defined - Sec. 3. As used in this chapter, "department" refers to...

6-7-3-4. "Manufacture" Defined - Sec. 4. As used in this chapter, "manufacture" has the...

6-7-3-4.1. "Marijuana" Defined - Sec. 4.1. As used in this chapter, "marijuana" has the...

6-7-3-5. Imposition of Tax; Exemption - Sec. 5. The controlled substance excise tax is imposed on...

6-7-3-6. Amount of Tax; Determination by Gram Weight; Substance in Possession - Sec. 6. (a) The amount of the controlled substance excise...

6-7-3-7. Delivery of Substance to Law Enforcement Officer; Tax Liability - Sec. 7. A person who delivers a controlled substance to...

6-7-3-8. Payment of Tax Due on Violation of State or Federal Laws; Nondisclosure of Identity of Taxpayer - Sec. 8. The tax imposed under this chapter is due...

6-7-3-9. Payment of Tax Not Conferring Criminal Immunity; Use of Confidential Information - Sec. 9. The payment of the tax under this chapter...

6-7-3-10. Issuance of Evidence of Payment; Statement; Term of Validity; Possession of Taxpayer - Sec. 10. (a) The department shall issue evidence of payment...

6-7-3-11. Prohibited Acts; Failure or Refusal to Pay Tax - Sec. 11. A person may not deliver, possess, or manufacture...

6-7-3-12. Rules for Enforcement of Chapter; Tax Refund Provisions - Sec. 12. The department may adopt rules under IC 4-22-2...

6-7-3-13. Jeopardy Assessment; Duties of Department - Sec. 13. An assessment for the tax due under this...

6-7-3-14. Jeopardy Assessments; Secondary Lien to Seizure and Forfeiture Provisions - Sec. 14. All jeopardy assessments issued for nonpayment of tax...

6-7-3-15. Controlled Substance Tax Fund; Establishment; Administration; Expenses; Interest; Reversion to General Fund; Annual Appropriation - Sec. 15. (a) The controlled substance tax fund is established...

6-7-3-16. Controlled Substance Tax Fund; Awards and Distributions; Prohibited Uses; Transfers to State Drug Free Communities Fund; Collections From Assessments - Sec. 16. (a) The department may award up to ten...

6-7-3-17. Controlled Substance Tax Fund; Monthly Distributions and Transfers; Certification to State Auditor; Warrants - Sec. 17. (a) All distributions and transfers from the controlled...

6-7-3-18. Failure to Pay as Evidence in Criminal Sentencing Order - Sec. 18. When sentencing a defendant following a prosecution for...

6-7-3-19. Conditions on Commencement of Collection Proceedings - Sec. 19. The department may not commence collection proceedings under...

6-7-3-20. Tax in Addition to Criminal Penalties and Forfeitures - Sec. 20. The excise taxes required by this chapter are...

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...

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Indiana Code Title 6. Taxation Article 7. Tobacco Taxes

Indiana Code
Title 6. Taxation
Article 7. Tobacco Taxes