Title 6, TITLE 6. TAXATION

Sec. 0.3. As used in this chapter, "cigar" means a tobacco product that is a roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco that is a cigarette within the meaning of IC 6-7-1-2). The term includes tobacco products co…

Sec. 0.5. As used in this chapter, "closed system cartridge" means a sealed, prefilled, and disposable container of consumable material in which the container is inserted directly into a vapor product, and is not intended to be opened or accessible through customary or reasonably…

Sec. 0.7. As used in this chapter, "consumable material" means any liquid solution or other material used in a closed system container that is depleted as the vapor product is used. As added by P.L.165-2021, SEC.102.

Sec. 1. As used in this chapter, "department" refers to the department of state revenue and includes its employees and agents. As added by P.L.96-1987, SEC.7.

Sec. 10. A license issued under this chapter may be surrendered to the department at any time before its expiration, and the department shall refund an amount of money that bears the same proportion to the fee originally paid as the unexpired period of the permit bears to one (1)…

Sec. 11. The department: (1) may revoke or suspend a license issued under this chapter for any violation of this chapter, IC 6-7-1-18, or IC 24-3-5.4-17 by the licensee; and (2) may not issue a license under this chapter to an applicant within six (6) months after the revocation …

Sec. 12. Before the fifteenth day of each month, each distributor (and remote seller beginning July 1, 2023) liable for a tax imposed by this chapter shall: (1) file a return with the department that includes all information required by the department including, but not limited t…

Sec. 13. A distributor or remote seller that files a complete return and pays the taxes due within the time specified in section 12 of this chapter is entitled to deduct and retain from the tax a collection allowance of seven-thousandths (0.007) of the amount due. If a distributo…

Sec. 14. The department shall credit or refund to a distributor or remote seller the taxes paid under this chapter on taxable products that are: (1) shipped outside Indiana; (2) returned to the manufacturer; or (3) destroyed by the distributor in the presence of an employee or ag…

Sec. 14.5. (a) In determining the amount of taxes imposed by this chapter that a distributor must remit under section 12 of this chapter, the distributor shall, subject to subsections (c) and (d), deduct from the distributor's wholesale income subject to the tax imposed by this c…

distributing to distributor Sec. 15. Every manufacturer, importer, broker, or shipper of taxable products must register with the department before it sells or otherwise distributes taxable products to distributors. As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.114.…

distributions Sec. 16. Every manufacturer, importer, broker, or shipper of taxable products that sells or otherwise distributes taxable products to distributors shall, before the fifteenth day of each month, submit proof to the department of all of its sales or other distribution…

Sec. 17. The department shall deposit twenty-five percent (25%) of the taxes, registration fees, fines, or penalties collected under this chapter in the affordable housing and community development fund established by IC 5-20-4-7. The remainder of the taxes, registration fees, fi…

Sec. 18. A person who distributes taxable products without a license issued under this chapter commits a Class B misdemeanor. As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.116.

Sec. 19. A manufacturer of taxable products who does not comply with the requirements of section 15 or 16 of this chapter commits a Class B misdemeanor. As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.117.

Sec. 2. As used in this chapter, "distributor" means a person who: (1) manufactures, sells, barters, exchanges, or distributes taxable products in Indiana to retail dealers for the purpose of resale; (2) purchases taxable products directly from a manufacturer of taxable products;…

Sec. 2.1. As used in this chapter, "moist snuff" means any finely cut, ground, or powdered tobacco that is not intended to be: (1) smoked; or (2) placed in the nasal cavity. As added by P.L.172-2011, SEC.81.

Sec. 20. A distributor or remote seller who does not comply with the requirements of IC 6-8.1-5-4 commits a Class B misdemeanor. As added by P.L.96-1987, SEC.7. Amended by P.L.137-2022, SEC.79.

Sec. 21. (a) A distributor or remote seller who knowingly: (1) acts as a distributor or remote seller without a license; (2) makes a false statement in a report under this chapter; or (3) does not pay a tax for which the distributor or remote seller is liable under this chapter; …

Sec. 22. The tax imposed under this chapter is a listed tax for purposes of IC 6-8.1. As added by P.L.96-1987, SEC.7.

Sec. 23. The sale of tobacco products to the United States or an agency or instrumentality thereof is exempt from the tobacco products tax. As added by P.L.96-1987, SEC.7.

distributor that is not licensed Sec. 24. A retailer (except a remote seller that is required to remit tax imposed by this chapter) who purchases a taxable product from a distributor who has not obtained a license required under section 8 of this chapter or whose license has been…

Sec. 3. As used in this chapter, "person" has the meaning set forth in IC 6-7-1-4. As added by P.L.96-1987, SEC.7.

Sec. 3.1. As used in this chapter, "pipe tobacco" means a tobacco product that, because of its appearance, type, packaging, or labeling, is suitable and likely to be smoked in a pipe. As added by P.L.137-2022, SEC.63.

Sec. 3.3. As used in this chapter, "remote seller" means a retail dealer that meets one (1) or both of the economic thresholds under IC 6-2.5-2-1(d) and sells taxable products to an ultimate consumer under either of the following circumstances: (1) By means of a telephone or othe…

Sec. 3.5. As used in this chapter, "taxable product" means tobacco products, alternative nicotine products, or closed system cartridges, or any combination thereof. As added by P.L.165-2021, SEC.104. Amended by P.L.137-2022, SEC.65.

Sec. 4. As used in this chapter, "retail dealer" means a person engaged in the business of selling taxable products to ultimate consumers, including a retail merchant that meets one (1) or both of the economic thresholds under IC 6-2.5-2-1(d). As added by P.L.96-1987, SEC.7. Amen…

Sec. 5. (a) As used in this chapter, "tobacco product" means any product containing, made, or derived from tobacco that is intended for human consumption, or is likely to be consumed, whether chewed, smoked, heated, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by a…

Sec. 6. As used in this chapter, "wholesale price" means the net price shown on an invoice and at which the manufacturer of the tobacco products sells tobacco products to distributors, excluding any discount or other reduction that is not shown on the invoice. As added by P.L.96-…

nicotine products; rate; time of imposition; findings by general assembly Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024. Sec. 7. (a) A tax is imposed on the distribution of tobacco products in Indiana at the…

imposition Sec. 7.5. (a) A tax is imposed on the distribution of closed system cartridges in Indiana at the rate of fifteen percent (15%) of the wholesale price of the closed system cartridge. If a closed system cartridge is sold in the same package as a vapor product device, the…

Sec. 7.7. (a) The tax imposed under sections 7(a)(1), 7(b), and 7.5(a) of this chapter shall also be imposed on the sale of taxable products in Indiana by remote sellers, and shall be calculated based on one (1) of the following methods: (1) For remote sellers using an actual cos…

Sec. 8. (a) A distributor, including a person that sells taxable products through an Internet web site, must obtain a license under this section before it distributes taxable products in Indiana. The department shall issue licenses to applicants that qualify under this section. A…

calculation of the tax; bond requirement Sec. 8.5. (a) A remote seller, including a person that sells taxable products through an Internet web site, must obtain a license under this section before a remote seller can sell taxable products in Indiana. The department shall issue li…

Sec. 9. A distributor or remote seller that changes its place of business shall return its license, and the department shall issue, free of charge, a new license for the new place of business. As added by P.L.96-1987, SEC.7. Amended by P.L.137-2022, SEC.72.

As added by P.L.220-2011, SEC.164. Repealed by P.L.6-2012, SEC.58.

Sec. 1. (a) A county having a population of more than four hundred thousand (400,000) and less than seven hundred thousand (700,000) that establishes a medical center development agency pursuant to IC 16-23.5-2 may levy each year a tax on every person engaged in the business of r…

increase Sec. 1.5. (a) After June 30, 2023, the county fiscal body may adopt an ordinance to increase the tax rate imposed under section 1 of this chapter by not more than an additional five percent (5%). If the county imposes the additional tax rate authorized by this section, t…

employees Sec. 10. Employees of the convention and visitor bureau created by section 3 of this chapter may participate in the group health insurance, disability insurance, and life insurance programs established: (1) by the county government of the county described in section 1 o…

taken before May 6, 2005 Sec. 10.3. Actions taken before May 6, 2005, that would have been valid under section 10 of this chapter, as added by P.L.168-2005, are legalized and validated. As added by P.L.220-2011, SEC.165.

Sec. 11. The bureau created under section 3 of this chapter is a political subdivision for purposes of IC 34-13-3. As added by P.L.223-2007, SEC.10.

Sec. 2. (a) This section does not apply to any revenue received from an increase adopted under section 1.5 of this chapter. (b) The revenue received by the county treasurer under this chapter shall be allocated to the Lake County convention and visitor bureau, Indiana University-…

removal of member; organization Sec. 3. (a) For purposes of this section, the size of a political subdivision is based on the population determined in the last federal decennial census. (b) A convention and visitor bureau having nineteen (19) members is created to promote the dev…

Sec. 4. (a) The bureau may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the bureau considers necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; (4) make rules necessary …

fund Sec. 4.3. (a) The Lake County convention and visitor bureau shall establish a convention, tourism, and visitor promotion alternate revenue fund (referred to in this chapter as the "alternate revenue fund"). The bureau may deposit in the alternate revenue fund all money recei…

alternate revenue fund Sec. 4.5. The bureau may enter into an agreement under which amounts deposited in, or to be deposited in, the promotion fund or the alternate revenue fund, or both, are pledged to payment of obligations, including leases entered into under IC 36-1-10, issue…

Sec. 4.7. (a) The bureau may issue bonds, enter into leases, or incur other obligations to: (1) pay the costs incurred in the financing, construction, acquisition, and equipping of a visitor center to promote and encourage conventions, trade shows, special events, recreation, and…

Sec. 4.9. With respect to: (1) bonds, leases, or other obligations to which the bureau has pledged revenues under this chapter; and (2) bonds issued by a lessor that are payable from lease rentals; the general assembly covenants with the bureau and the purchasers or owners of the…

Sec. 5. (a) A member of the convention and visitor bureau created under section 3 of this chapter who knowingly: (1) approves the transfer of money to any person or corporation not qualified under law for that transfer; or (2) approves a transfer for a purpose not permitted under…

Sec. 5.5. The financing of the construction, acquisition, and equipping of a visitor center to promote and encourage conventions, trade shows, special events, recreation, and visitors within the county serves a public purpose and is of benefit to the general welfare of the county…