reglab/housing_qa huggingface dataset:
IN Code § 6-7-2-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-5. "Tobacco Product"

Sec. 5. As used in this chapter, "tobacco product" means:(1) any product made from tobacco, other than a cigarette (as defined in IC 6-7-1-2), that is made for smoking, chewing, or both; or(2) snuff, including moist snuff.As added by P.L.96-1987, SEC.7. Amended by P.L.172-2011, SEC.82.
IN Code § 6-7-2-5.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-5.5. "Vapor Product"

Effective 7-1-2022.Sec. 5.5. As used in this chapter, "vapor product" has the meaning set forth in IC 6-7-4-8.As added by P.L.165-2021, SEC.106.
IN Code § 6-7-2-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-6. "Wholesale Price"

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.96-1987, SEC.7. Amended by P.L.155-2012, SEC.2.
IN Code § 6-7-2-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-7. Tax on Distribution of Tobacco Products; Rate; Time of Imposition; Findings by General Assembly

     Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022.Sec. 7. (a) A tax is imposed on the distribution of tobacco products in Indiana at the rate of:(1) twenty-four percent (24%) of the wholesale price of tobacco products other than moist snuff; or(2) for moist snuff, forty cents ($0.40) per ounce, and a proportionate tax at the same rate on all fractional parts of an ounce. If the tax calculated for a fractional part of an ounce carried to the third decimal place results in the numeral in the third decimal place being greater than four (4), the amount of the tax shall be rounded to the next additional cent.(b) The distributor of the tobacco products, including a person that sells tobacco products through an Internet web site, is liable for the tax imposed under subsection (a). The tax is imposed at the time the distributor:(1) brings or causes tobacco products to be brought into Indiana for distribution;(2) manufactures tobacco products in Indiana for distribution; or(3) transports tobacco products to retail dealers in Indiana for resale by those retail dealers.(c) The Indiana general assembly finds that the tax rate on smokeless tobacco should reflect the relative risk between such products and cigarettes.As added by P.L.96-1987, SEC.7. Amended by P.L.192-2002(ss), SEC.138; P.L.234-2007, SEC.201; P.L.172-2011, SEC.83; P.L.205-2013, SEC.129.
IN Code § 6-7-2-7-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-7-b. Tax on Distribution of Tobacco Products; Rate; Time of Imposition; Findings by General Assembly

     Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022.Sec. 7. (a) A tax is imposed on the distribution of tobacco products in Indiana at the rate of:(1) twenty-four percent (24%) of the wholesale price of tobacco products other than moist snuff; or(2) for moist snuff, forty cents ($0.40) per ounce, and a proportionate tax at the same rate on all fractional parts of an ounce. If the tax calculated for a fractional part of an ounce carried to the third decimal place results in the numeral in the third decimal place being greater than four (4), the amount of the tax shall be rounded to the next additional cent.(b) The distributor of the tobacco products, including a person that sells tobacco products through an Internet web site, is liable for the tax imposed under subsection (a). The tax is imposed at the time the distributor:(1) brings or causes tobacco products to be brought into Indiana for distribution;(2) manufactures tobacco products in Indiana for distribution; or(3) transports tobacco products to retail dealers in Indiana for resale by those retail dealers.(c) The Indiana general assembly finds that the tax rate on smokeless tobacco should reflect the relative risk between such products and cigarettes.(d) A consumer who purchases untaxed tobacco products from a distributor or retailer, including through an Internet web site, a catalog, or other similar means, is liable for the tax imposed under subsection (a).As added by P.L.96-1987, SEC.7. Amended by P.L.192-2002(ss), SEC.138; P.L.234-2007, SEC.201; P.L.172-2011, SEC.83; P.L.205-2013, SEC.129; P.L.165-2021, SEC.107.
IN Code § 6-7-2-7.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-7.5. Tax on Distribution of Closed System Cartridges; Rate; Time of Imposition

Effective 7-1-2022.Sec. 7.5. (a) A tax is imposed on the distribution of closed system cartridges in Indiana at the rate of twenty-five percent (25%) of the wholesale price of the closed system cartridge.(b) The distributor of closed system cartridges, including a person that sells closed system cartridges through an Internet web site, is liable for the tax imposed under subsection (a). The tax is imposed at the time the distributor:(1) brings or causes closed system cartridges to be brought into Indiana for distribution;(2) manufactures closed system cartridges in Indiana for distribution; or(3) transports closed system cartridges to retail dealers in Indiana for resale by those retail dealers.(c) A consumer who purchases untaxed closed system cartridges from a distributor or retailer, including closed system cartridges purchased through an Internet web site, a catalog, or other similar means, is liable for the tax imposed under subsection (a).As added by P.L.165-2021, SEC.108.
IN Code § 6-7-2-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-8. Distributor's License

     Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022.Sec. 8. (a) A distributor, including a person that sells tobacco products through an Internet web site, must obtain a license under this section before it distributes tobacco products in Indiana. The department shall issue licenses to applicants that qualify under this section. A license issued under this section is valid for one (1) year unless revoked or suspended by the department and is not transferable.(b) An applicant for a license under this section must submit proof to the department of the appointment of an agent for service of process in Indiana if the applicant is:(1) an individual whose principal place of residence is outside Indiana; or(2) a person, other than an individual, that has its principal place of business outside Indiana.(c) To obtain or renew a license under this section, a person must:(1) submit, for each location where it intends to distribute tobacco products, an application that includes all information required by the department;(2) pay a fee of twenty-five dollars ($25) at the time of application; and(3) at the time of application, post a bond, issued by a surety company approved by the department, in an amount not less than one thousand dollars ($1,000) and conditioned on the applicant's compliance with this chapter.(d) If business is transacted at two (2) or more places by one (1) distributor, a separate license must be obtained for each place of business.(e) Each license must be numbered, show the name and address of the distributor, and be posted in a conspicuous place at the place of business for which it is issued.(f) If the department determines that a bond provided by a licensee is inadequate, the department may require a new bond in the amount necessary to fully protect the state.As added by P.L.96-1987, SEC.7. Amended by P.L.205-2013, SEC.130.
IN Code § 6-7-2-8-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-8-b. Distributor's License

     Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022.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 license issued under this section is valid for one (1) year unless revoked or suspended by the department and is not transferable.(b) An applicant for a license under this section must submit proof to the department of the appointment of an agent for service of process in Indiana if the applicant is:(1) an individual whose principal place of residence is outside Indiana; or(2) a person, other than an individual, that has its principal place of business outside Indiana.(c) To obtain or renew a license under this section, a person must:(1) submit, for each location where it intends to distribute taxable products, an application that includes all information required by the department;(2) pay a fee of twenty-five dollars ($25) at the time of application; and(3) at the time of application, post a bond, issued by a surety company approved by the department, in an amount not less than one thousand dollars ($1,000) and conditioned on the applicant's compliance with this chapter.(d) If business is transacted at two (2) or more places by one (1) distributor, a separate license must be obtained for each place of business.(e) Each license must be numbered, show the name and address of the distributor, and be posted in a conspicuous place at the place of business for which it is issued.(f) If the department determines that a bond provided by a licensee is inadequate, the department may require a new bond in the amount necessary to fully protect the state.As added by P.L.96-1987, SEC.7. Amended by P.L.205-2013, SEC.130; P.L.165-2021, SEC.109.
IN Code § 6-7-2-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-9. Change of Location; License Reissuance

Sec. 9. A distributor 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.
IN Code § 6-7-2-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-10. Surrender of License; Refund

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) year. No refund may be allowed if a license is suspended or revoked, and no refund may be made that is:(1) greater than seventy-five dollars ($75); or(2) less than twenty-five dollars ($25).As added by P.L.96-1987, SEC.7.
IN Code § 6-7-2-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-11. Revocation or Suspension of License

Sec. 11. The department:(1) may revoke or suspend a license issued under this chapter for any violation of this chapter or IC 6-7-1-18 by the licensee; and(2) may not issue a license under this chapter to an applicant within six (6) months after the revocation of that applicant's license.As added by P.L.96-1987, SEC.7. Amended by P.L.252-2003, SEC.3.
IN Code § 6-7-2-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-12. Electronic Filing of Returns and Remitting of Taxes

     Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022.Sec. 12. Before the fifteenth day of each month, each distributor liable for the 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 to:(A) name of distributor;(B) address of distributor;(C) license number of distributor;(D) invoice date;(E) invoice number;(F) name and address of person from whom tobacco products were purchased or name and address of person to whom tobacco products were sold;(G) the wholesale price for tobacco products other than moist snuff; and(H) for moist snuff, the weight of the moist snuff; and(2) pay the tax for which it is liable under this chapter for the preceding month minus the amount specified in section 13 of this chapter.All returns required to be filed and taxes required to be paid under this chapter must be made in an electronic format prescribed by the department.As added by P.L.96-1987, SEC.7. Amended by P.L.172-2011, SEC.84; P.L.166-2014, SEC.34.
IN Code § 6-7-2-12-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-12-b. Electronic Filing of Returns and Remitting of Taxes

     Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022.Sec. 12. Before the fifteenth day of each month, each distributor 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 to:(A) name of distributor;(B) address of distributor;(C) license number of distributor;(D) invoice date;(E) invoice number;(F) name and address of person from whom taxable products were purchased or name and address of person to whom taxable products were sold;(G) the wholesale price for tobacco products other than moist snuff;(H) for moist snuff, the weight of the moist snuff; and(I) for closed system cartridges, the wholesale price of closed system cartridges sold; and(2) pay the taxes for which it is liable under this chapter for the preceding month minus the amount specified in section 13 of this chapter.All returns required to be filed and taxes required to be paid under this chapter must be made in an electronic format prescribed by the department.As added by P.L.96-1987, SEC.7. Amended by P.L.172-2011, SEC.84; P.L.166-2014, SEC.34; P.L.165-2021, SEC.110.
IN Code § 6-7-2-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-13. Collection Allowance

     Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022.Sec. 13. A distributor that files a complete return and pays the tax 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 distributor files an incomplete report, the department may reduce the collection allowance by an amount that does not exceed the lesser of:(1) ten percent (10%) of the collection allowance; or(2) fifty dollars ($50).As added by P.L.96-1987, SEC.7. Amended by P.L.192-2002(ss), SEC.139; P.L.191-2016, SEC.7.
IN Code § 6-7-2-13-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-13-b. Collection Allowance

     Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022.Sec. 13. A distributor 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 distributor files an incomplete report, the department may reduce the collection allowance by an amount that does not exceed the lesser of:(1) ten percent (10%) of the collection allowance; or(2) fifty dollars ($50).As added by P.L.96-1987, SEC.7. Amended by P.L.192-2002(ss), SEC.139; P.L.191-2016, SEC.7; P.L.165-2021, SEC.111.
IN Code § 6-7-2-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-14. Credit or Refund of Taxes

     Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022.Sec. 14. The department shall credit or refund to a distributor the tax paid under this chapter on tobacco 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 agent of the department.As added by P.L.96-1987, SEC.7.
IN Code § 6-7-2-14-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-14-b. Credit or Refund of Taxes

     Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022.Sec. 14. The department shall credit or refund to a distributor 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 agent of the department.As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.112.
IN Code § 6-7-2-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-15. Registration of Manufacturer, Importer, Broker, or Shipper Distributing to Distributor

     Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022.Sec. 15. Every manufacturer, importer, broker, or shipper of tobacco products must register with the department before it sells or otherwise distributes tobacco products to distributors.As added by P.L.96-1987, SEC.7.
IN Code § 6-7-2-15-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-15-b. Registration of Manufacturer, Importer, Broker, or Shipper Distributing to Distributor

     Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022.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.
IN Code § 6-7-2-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-16. Manufacturer, Importer, Broker, or Shipper; Proof of Distributions

     Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022.Sec. 16. Every manufacturer, importer, broker, or shipper of tobacco products that sells or otherwise distributes tobacco products to distributors shall, before the fifteenth day of each month, submit proof to the department of all of its sales or other distributions to distributors in the preceding month.As added by P.L.96-1987, SEC.7.
IN Code § 6-7-2-16-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-16-b. Manufacturer, Importer, Broker, or Shipper; Proof of Distributions

     Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022.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 distributions to distributors in the preceding month.As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.115.
IN Code § 6-7-2-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-17. Deposit of Revenues

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, fines, or penalties collected under this chapter shall be deposited as provided in IC 6-7-1-28.1.As added by P.L.96-1987, SEC.7. Amended by P.L.234-2007, SEC.202.
IN Code § 6-7-2-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-18. Distribution Without a License; Offense

     Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022.Sec. 18. A person who distributes tobacco products without a license issued under this chapter commits a Class B misdemeanor.As added by P.L.96-1987, SEC.7.
IN Code § 6-7-2-18-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-18-b. Distribution Without a License; Offense

     Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022.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.
IN Code § 6-7-2-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-19. Manufacturer Noncompliance; Offense

     Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022.Sec. 19. A manufacturer of tobacco 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.
IN Code § 6-7-2-19-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-19-b. Manufacturer Noncompliance; Offense

     Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022.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.
IN Code § 6-7-2-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-20. Record Keeping Violations

Sec. 20. A distributor 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.
IN Code § 6-7-2-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-21. Distributor Offenses

     Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022.Sec. 21. A distributor who knowingly:(1) acts as a distributor without a license;(2) makes a false statement in a report under this chapter; or(3) does not pay the tax for which the distributor is liable under this chapter;commits a Class B misdemeanor. However, the offense is a Level 6 felony if it is committed with intent to evade the tax imposed by this chapter or to defraud the state.As added by P.L.96-1987, SEC.7. Amended by P.L.158-2013, SEC.103.
IN Code § 6-7-2-21-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-21-b. Distributor Offenses

     Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022.Sec. 21. A distributor who knowingly:(1) acts as a distributor 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 is liable under this chapter;commits a Class B misdemeanor. However, the offense is a Level 6 felony if it is committed with intent to evade the tax imposed by this chapter or to defraud the state.As added by P.L.96-1987, SEC.7. Amended by P.L.158-2013, SEC.103; P.L.165-2021, SEC.118.
IN Code § 6-7-2-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 2. Tobacco Products Tax|6-7-2-22. Listed Tax

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.