Sec. 28. "Tobacco" means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. As added by P.L.195-2005, SEC.1.
IC 6-2.5-1-28.5 "Transferred electronically" Sec. 28.5. "Transferred electronically" means obtained by a purchaser by means other than tangible storage media. As added by P.L.113-2010, SEC.46.