Title 6, TITLE 6. TAXATION

Sec. 12. The following taxes are imposed, and shall be collected and paid as provided in this chapter, upon the sale, exchange, bartering, furnishing, giving away, or otherwise disposing of cigarettes within the state of Indiana: (1) On cigarettes weighing not more than three (3)…

Sec. 13. There is levied, assessed, and imposed, and shall be collected and paid as provided in this chapter, upon the use, consumption, or possession for use of cigarettes within the state of Indiana, taxes at the rates set forth and in the manner provided in section 12 of this …

Sec. 13.5. A common carrier is liable for any unpaid taxes imposed under this chapter on: (1) cigarettes, where the carrier takes possession of the cigarettes because they were damaged or they were not accepted by the consignee, and where the carrier does not return the cigarette…

Sec. 14. All taxes levied, assessed, and imposed by this chapter shall be paid and the payment thereof evidenced by the purchase of stamps and by affixing the same to the individual packages and duly cancelling these stamps, as provided in this chapter, but there shall be no furt…

chapter; salaries and expenses; powers Sec. 15. (a) The department is the official agent of the state for the administration and enforcement of this chapter. A sufficient sum to pay salaries and expenses is appropriated to the department out of the monies received by virtue of th…

Sec. 15.1. If at least one (1) financial institution in each county applies to the department and fulfills the bonding requirements established by the department, the department shall approve at least one (1) financial institution in each county to recharge the metered stamping m…

refunds Sec. 16. (a) Each distributor shall obtain from the department a registration certificate. Application for a registration certificate shall be made in writing upon forms prescribed by the department and shall be signed and verified by the distributor. (b) The registration…

revenue stamps; execution of bond Sec. 17. (a) Distributors who hold certificates and retailers shall be agents of the state in the collection of the taxes imposed by this chapter and the amount of the tax levied, assessed, and imposed by this chapter on cigarettes sold, exchange…

Sec. 17.5. (a) Except as otherwise provided in this section, in determining the amount to pay for stamps purchased under this chapter, a distributor is entitled to a credit against the cost of stamps purchased in an amount equal to the distributor's receivables that: (1) are attr…

Sec. 18. Every distributor, upon the receipt of cigarettes taxed under this chapter, shall cause each individual package to have the requisite denomination and amount of stamps firmly affixed. Every retailer, upon receipt of cigarettes not having the proper amount of stamps firml…

Sec. 19. (a) Every distributor of cigarettes shall keep and preserve for three (3) years records and invoices, showing the purchase and sale of all cigarettes. Such distributors shall also keep separate invoices, and records of stamps purchased. All the aforementioned records, in…

delivery ticket requirement; exceptions Sec. 19.5. A person who transports cigarettes which do not bear an Indiana tax stamp over Indiana highways shall carry invoices or delivery tickets for those cigarettes containing the following information: (1) the name and address of the c…

Sec. 2. Unless the context requires otherwise, "cigarette" shall mean and include any roll for smoking or heating made wholly or in part of tobacco, irrespective of size or shape and irrespective of tobacco being flavored, adulterated, or mixed with any other ingredient, where su…

Formerly: Acts 1947, c.222, s.19. Repealed by Acts 1978, P.L.2, SEC.656.

offenses Sec. 21. A distributor or other person who knowingly sells or offers for sale an individual package, having affixed thereto any fraudulent, spurious, imitation, or counterfeit stamp, or stamp which has been previously affixed, commits a Level 5 felony. A person who knowi…

Sec. 22. A person required by this chapter to keep records who recklessly: (1) fails to keep the record so required; (2) falsifies the records; or (3) fails to safely preserve the records for the period of three (3) years in such a manner as to insure permanency and accessibility…

Sec. 23. A person who recklessly violates any provision of this chapter for which no other provision for punishment has been made commits a Class B misdemeanor. Formerly: Acts 1947, c.222, s.22. As amended by Acts 1978, P.L.2, SEC.647.

stamps affixed; seizure; forfeiture; redemption penalty; offenses; exceptions Sec. 24. (a) Whenever the department discovers any cigarettes which are subject to tax under this chapter and upon which the tax has not been paid or the stamps affixed as required, it may seize and tak…

Sec. 25. When the department has reason to believe that any cigarettes are being kept, sold, offered for sale, or given away in violation of this chapter, an officer of the department may make affidavit of such fact, describing the place or thing to be searched before a court of …

Formerly: Acts 1947, c.222, s.25. Repealed by Acts 1980, P.L.61, SEC.15.

Sec. 27. Where stamps or individual packages to which stamps have been affixed have become mutilated, or otherwise unfit for use, distributors shall notify the department, and, if an investigation discloses that said stamps have not evidenced a taxable transaction, replacement st…

Formerly: Acts 1947, c.222, s.27; Acts 1949, c.203, s.1; Acts 1963(ss), c.37, s.5; Acts 1965, c.225, s.2; Acts 1967, c.271, s.1. Repealed by Acts 1977, P.L.89, SEC.6.

disposition Sec. 28.1. The taxes, registration fees, fines, or penalties collected under this chapter shall be deposited in the following manner: (1) Four and twenty-two hundredths percent (4.22%) of the money shall be deposited in a fund to be known as the cigarette tax fund. (2…

Formerly: Acts 1947, c.222, s.27a; Acts 1963(ss), c.37, s.6. Repealed by Acts 1977, P.L.89, SEC.6.

natural resources and state construction fund Sec. 29.1. (a) One-sixth (1/6) of the money in the cigarette tax fund is annually appropriated as follows: (1) The amount to which subsection (d) applies is annually appropriated to the division of soil conservation for the purpose se…

Sec. 29.3. One-sixth (1/6) of the money in the cigarette tax fund shall be deposited in the clean water Indiana fund established by IC 14-32-8-6. As added by P.L.241-2005, SEC.2.

Sec. 3. Unless the context requires otherwise, "individual package" shall mean and include every individual packet, box, or other container used to contain or to convey cigarettes to the consumer. Formerly: Acts 1947, c.222, s.3. As amended by Acts 1980, P.L.60, SEC.1; P.L.191-20…

Formerly: Acts 1947, c.222, s.27b; Acts 1963(ss), c.37, s.7; Acts 1965, c.225, s.3. Repealed by Acts 1977, P.L.89, SEC.6.

governmental entities; allocation; disposition Sec. 30.1. (a) Two-thirds (2/3) of the money in the cigarette tax fund is annually appropriated to the cities and towns of this state and to certain local governmental entities. (b) The amount which is allocated to each city or town …

Sec. 30.2. (a) There is annually appropriated to the Indiana department of health one hundred ninety thousand dollars ($190,000) from the state general fund for the purpose of providing supplementary funding for the WIC (Women, Infants, and Children) program (42 U.S.C. 1786) in I…

As added by P.L.82-1993, SEC.2. Amended by P.L.47-1994, SEC.1; P.L.224-2003, SEC.119; P.L.56-2023, SEC.42; P.L.56-2023, SEC.346. Repealed by P.L.164-2023, SEC.2.

Formerly: Acts 1947, c.222, s.27c; Acts 1965, c.225, s.4; Acts 1967, c.296, s.2. Repealed by Acts 1977, P.L.89, SEC.6.

Sec. 31.1. (a) The fiscal body of each city and the fiscal body of each town shall, by ordinance or resolution, establish a cumulative capital improvement fund for the city or town. Except as otherwise provided in subsection (c), the city or town may only use money in its cumulat…

Formerly: Acts 1947, c.222, s.27d; Acts 1965, c.225, s.5; Acts 1967, c.296, s.1. Repealed by Acts 1977, P.L.89, SEC.6.

As added by Acts 1977, P.L.89, SEC.5. Amended by P.L.28-1985, SEC.4; P.L.337-1989(ss), SEC.3; P.L.2-1992, SEC.71; P.L.40-1994, SEC.2; P.L.6-1995, SEC.2; P.L.215-2001, SEC.11. Repealed by P.L.201-2023, SEC.111.

Formerly: Acts 1947, c.222, s.27e; Acts 1965, c.225, s.6. Repealed by Acts 1977, P.L.89, SEC.6.

Formerly: Acts 1947, c.222, s.27f; Acts 1965, c.225, s.8; Acts 1969, c.294, s.1. As amended by Acts 1976, P.L.21, SEC.1. Repealed by Acts 1977, P.L.89, SEC.6.

Sec. 35. It shall be unlawful to procure or induce the evasion of any tax imposed by this chapter. It shall be unlawful for any person to advertise, print, publish, or circulate through or by use of any medium of communication any advertisement or offer to sell cigarettes within …

Sec. 36. It is a Class C misdemeanor for a person to make any false report or false statement in any report, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this chapter. Formerly: Acts 1947, c.222, s.28a; Acts 1969, c.324, s.3…

Sec. 37. (a) All reports required to be filed under this chapter must be filed in an electronic format prescribed by the department. (b) All taxes required to be remitted under this chapter must be remitted in an electronic format prescribed by the department. As added by P.L.166…

Sec. 38. A retailer who purchases cigarettes from a distributor who has not obtained a registration certificate required under section 16 of this chapter or whose registration certificate has been suspended or revoked by the department is subject to a penalty not to exceed the gr…

Sec. 4. Unless the context hereof requires otherwise, the term "person" or the term "company," herein used interchangeably, means and includes any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, bank, consignee, firm, partne…

Sec. 5. Unless the context hereof requires otherwise, "department" shall mean the Indiana department of state revenue and its duly authorized assistants and employees. Formerly: Acts 1947, c.222, s.5; Acts 1963(ss), c.37, s.2. As amended by Acts 1980, P.L.61, SEC.12.

Sec. 6. Unless the context requires otherwise, "distributor" shall mean and include every person who sells, barters, exchanges, or distributes cigarettes in the state of Indiana to retail dealers for the purpose of resale, or who purchases cigarettes directly from a manufacturer …

Sec. 7. Unless the context hereof requires otherwise, "retailer" shall mean every person, other than a distributor, who purchases, sells, offers for sale, or distributes cigarettes, to consumers or to any person for any purpose other than resale, irrespective of quantity or amoun…

Sec. 8. Unless the context hereof requires otherwise, "consumption" shall mean the possession for use or the use of a cigarette or cigarettes for the purpose of smoking the same; the term "consumer" shall mean the person so using the same; and the term "consume" shall mean so to …

Sec. 9. Unless the context requires otherwise, "stamps" shall mean the stamps printed, manufactured, or made by authority of the department, as provided in this chapter, and issued, sold, or circulated by it and by the use of which the tax levied under this chapter is paid, or an…

Sec. 1. As used in this chapter, "person" means any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, firm, partnership, joint venture, pool, syndicate, association, corporation, limited liability company, estate, trust, or any other group…

Sec. 10. Any person purchasing or receiving possession of such petroleum prior to the discharge of such lien shall then and there be, become and remain personally liable to report and pay the amount of such lien until the same be paid. Formerly: Acts 1947, c.278, s.10.

Sec. 11. A person reporting and paying a tax levied under this chapter is entitled to be reimbursed by the owner or owners immediately upon such payment and shall deduct the amount of the payment from anything due to the owners. A person paying and deducting such tax is not subje…