Sec. 0.1. As used in this chapter: (1) "actual cost" means the price paid by a remote seller for an individual taxable product; and (2) "actual cost list" means an annual list (prepared, maintained, and certified by each remote seller) of the cost of each individual taxable product. For purposes of this subdivision, the actual cost for each individual product in a cost list shall be the average of the actual price paid by a remote seller for the individual product over the twelve (12) calendar months prior to January 1 of the year in which the sale by the remote seller occurs. As added by P.L.137-2022, SEC.60.
IC 6-7-2-0.2 "Alternative nicotine product" Sec. 0.2. As used in this chapter, "alternative nicotine product" means a noncombustible product containing nicotine that is intended for human consumption, whether chewed, absorbed, dissolved, or ingested by any means. The term does not include cigarettes (as defined in IC 6-7-1-2), tobacco products, closed system cartridges, consumable material, open system containers (as defined in IC 6-7-4-5), vapor products (as defined in IC 6-7-4-8), or any product regulated as a drug or device by the United States Food and Drug Administration under 21 U.S.C. 351 to 360fff-7. As added by P.L.137-2022, SEC.61.