- (a) A merchant shall, before mailing or shipping cigarettes as part of a delivery sale, provide the department of state revenue with a written statement containing the merchant's name, address, principal place of business, and each place of business in Indiana.
(b) A merchant who mails or ships cigarettes as part of a delivery sale shall, not later than the tenth day of the calendar month immediately following the month in which the delivery sale occurred, file with the department of state revenue a copy of the invoice for each delivery sale to a customer in Indiana. The invoice must include the following information:
- (1) The name and address of the customer to whom the cigarettes were delivered.
- (2) The brand name of the cigarettes that were delivered to the customer.
- (3) The quantity of cigarettes that were delivered to the customer.
- (c) A merchant who complies with 15 U.S.C. 376 for the delivery sale of cigarettes is considered to satisfy the requirements of this section.
As added by P.L.253-2003, SEC.1. Amended by P.L.160-2005, SEC.10.