Collections
Indiana Code
Title 6
7
Chapter 2
IC 6-7-2
Tobacco Products Tax
Learn More
Log In
Sign Up
0.1
"Actual cost"; "actual cost list"
0.2
"Alternative nicotine product"
0.3
"Cigar"
0.5
"Closed system cartridge"
0.7
"Consumable material"
1
"Department"
2
"Distributor"
2.1
"Moist snuff"
3
"Person"
3.1
"Pipe tobacco"
3.3
"Remote seller"
3.5
"Taxable product"
4
"Retail dealer"
5
"Tobacco product"
7-a
Tax on distribution of tobacco products and alternative nicotine products; rate; time of imposition; findings by general assembly
Repealed
5.5
"Vapor product"
6
"Wholesale price"
7
Tax on distribution of tobacco products and alternative nicotine products; rate; time of imposition; findings by general assembly
7.5-a
Tax on distribution of closed system cartridges; rate; time of imposition
Repealed
7.5
Tax on distribution of closed system cartridges; rate; time of imposition
7.7
Sale of taxable products in Indiana by remote sellers
8
Distributor's license
8.5
Remote seller distributor's license; application requirements; calculation of the tax; bond requirement
9
Change of location; license reissuance
10
Surrender of license; refund
11
Revocation or suspension of license
11.5
Department may refuse to issue or renew a license; reasons
12
Electronic filing of returns and remitting of taxes
13
Collection allowance
14
Credit or refund of taxes
14.5
Deduction for certain receivables
15
Registration of manufacturer, importer, broker, or shipper distributing to distributor
16
Manufacturer, importer, broker, or shipper; proof of distributions
17
Deposit of revenues
18
Distribution without a license; offense
19
Manufacturer noncompliance; offense
20
Record keeping violations
21
Distributor or remote seller offenses
22
Listed tax
23
Federal sales; exemption
24
Civil penalty for purchase of taxable products from a distributor that is not licensed
7-b
Tax on distribution of tobacco products and alternative nicotine products; rate; time of imposition; findings by general assembly
Repealed
7.5-b
Tax on distribution of closed system cartridges; rate; time of imposition
Repealed