reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-9. "Stamps"

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 any impression, indicium, or character imprinted upon individual packages of cigarettes by a metered stamping machine or other device such as may be authorized by the department for use by the holder of a certificate under the provisions of this chapter and by the use of which the tax levied under this chapter shall be paid.
Formerly: Acts 1947, c.222, s.9. As amended by P.L.2-1988, SEC.23; P.L.191-2016, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-10. "Counterfeit Stamp"

Sec. 10. Unless the context requires otherwise, "counterfeit stamp" shall mean any stamp, label, print, indicium, or character which evidences, or purports to evidence the payment of any tax levied by this chapter, and which stamp, label, print, indicium, or character has not been printed, manufactured, or made by authority of the department as provided in this chapter, and issued, sold, or circulated by it.
Formerly: Acts 1947, c.222, s.10. As amended by P.L.2-1988, SEC.24.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-11. "Drop Shipment"

Sec. 11. Unless the context hereof requires otherwise, "drop shipment" shall mean any shipment billed to one other than the person receiving such shipment.
Formerly: Acts 1947, c.222, s.10 1/2.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-12. Rate of 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) pounds per thousand (1,000), a tax at the rate of four and nine hundred seventy-five thousandths cents ($0.04975) per individual cigarette.
(2) On cigarettes weighing more than three (3) pounds per thousand (1,000), a tax at the rate of six and six hundred twelve thousandths cents ($0.06612) per individual cigarette, except that if any cigarettes weighing more than three (3) pounds per thousand (1,000) shall be more than six and one-half (6 1/2) inches in length, they shall be taxable at the rate provided in subdivision (1), counting each two and three-fourths (2 3/4) inches (or fraction thereof) as a separate cigarette.
Formerly: Acts 1947, c.222, s.11; Acts 1963(ss), c.37, s.3; Acts 1965, c.225, s.1. As amended by Acts 1977(ss), P.L.9, SEC.3; P.L.96-1987, SEC.2; P.L.192-2002(ss), SEC.135; P.L.218-2007, SEC.2; P.L.191-2016, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-13. Effective Date

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 chapter. Provided, that the tax levied, assessed, and imposed by this section shall not be applicable to the use, consumption, or possession for use of cigarettes upon which the tax levied, assessed, and imposed by the provisions of section 12 of this chapter has been paid.
Formerly: Acts 1947, c.222, s.12. As amended by P.L.2-1988, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-13.5. Carriers; Liability for Unpaid Taxes

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 cigarettes to the manufacturer; and
(2) cigarettes that are lost or stolen in transit.
As added by Acts 1980, P.L.60, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-14. Stamps; Evidence of Tax Paid

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 further tax assessed, imposed, or collected by virtue of this chapter upon the sale or use of any package of cigarettes upon which these stamps have been previously affixed as provided by this chapter.
Formerly: Acts 1947, c.222, s.13. As amended by P.L.2-1988, SEC.26; P.L.191-2016, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-15. Department as Official Agent of State to Administer and Enforce 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 this chapter.
(b) The department may issue registration certificates, upon the terms and conditions provided in this chapter, and may revoke or suspend the same upon the violation of this chapter or a violation of IC 24-3-5.4-17 by the holder of such a certificate.
(c) The department may apply for membership in the National Tobacco Tax Association.
(d) The department may design and have printed or manufactured stamps of sizes and denominations to be affixed to each individual package. The stamps shall be firmly affixed on each individual package in such a manner that the stamps can not be removed without being mutilated or destroyed; however, the department may by regulation designate some other manner for cancellation of stamps. In addition to the stamps, the department may by rules and regulations authorize distributors to use metered stamping machines or other devices which will imprint distinctive indicia evidencing the payment of the tax upon each individual package. The machines shall be constructed in such a manner as will accurately record or meter the number of impressions or tax stamps made. The tax meter machines or other devices shall be kept available at all reasonable times for inspection by the department, and the machines shall be maintained in proper operating condition. A person who knowingly tampers with the printing or recording mechanism of such a machine commits a Class B misdemeanor.
Formerly: Acts 1947, c.222, s.14. As amended by Acts 1978, P.L.2, SEC.644; Acts 1980, P.L.61, SEC.13; P.L.137-2022, SEC.58.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-15.1. Metered Tax Stamping Machines; Recharging

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 machines referred to in section 15 of this chapter.
As added by Acts 1979, P.L.81, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-16. Distributor's Registration Certificate; Application Fee; Bond; 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 certificate shall be issued only upon payment to the department of an annual fee of five hundred dollars ($500) which shall accompany the application for the registration certificate. In addition, a distributor must concurrently file a bond or a letter of credit:
(1) in a form and with a surety or financial institution approved by the department;
(2) in the amount of one thousand dollars ($1,000);
(3) naming the state as obligee; and
(4) conditioned upon the payment of taxes, damages, fines, penalties, or costs adjudged against the holder of the registration certificate by reason of the violation of any of the provisions of this chapter.
(c) All registration certificates shall be personal, nontransferable, and valid for one (1) year from date of issuance unless revoked or suspended for cause by the department.
(d) If business is transacted at two (2) or more places by one (1) distributor, a separate registration certificate shall be required for each place of business where he operates as a distributor (as defined by section 6 of this chapter).
(e) Each certificate shall:
(1) be numbered;
(2) show the name and address of the distributor; and
(3) be posted in a conspicuous place at the place of business for which it is issued.
(f) Any person who changes his or her place of business shall return his or her certificate and the department shall issue a new certificate for the new place of business free of charge.
(g) Any certificate issued under this section may be surrendered to the department at any time prior to its expiration, and the department shall refund an amount of money which bears the same proportion to the fee originally paid therefor as the unexpired period of the permit bears to one (1) year. However, no refund shall be allowed in the event that a certificate is revoked as provided in this chapter, and no refund shall be made in excess of four hundred dollars ($400).
Formerly: Acts 1947, c.222, s.15; Acts 1969, c.324, s.1. As amended by P.L.2-1988, SEC.27; P.L.49-1992, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-17. Distributors as Agents of State for Collection of Tax; Purchase of 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, exchanged, bartered, furnished, given away, or otherwise disposed of by distributors or to retailers. Distributors who hold certificates shall be agents of the department to affix the required stamps and shall be entitled to purchase the stamps from the department at a discount of two cents ($0.02) per individual package of cigarettes as compensation for their labor and expense.
(b) The department may permit distributors who hold certificates and who are admitted to do business in Indiana to pay for revenue stamps within thirty (30) days after the date of purchase. However, the privilege is extended upon the express condition that:
(1) except as provided in subsection (c), a bond or letter of credit satisfactory to the department, in an amount not less than the sales price of the stamps, is filed with the department;
(2) proof of payment is made of all property taxes, excise taxes, and listed taxes (as defined in IC 6-8.1-1-1) for which any such distributor may be liable; and
(3) payment for the revenue stamps must be made by electronic funds transfer (as defined in IC 4-8.1-2-7).
The bond or letter of credit, conditioned to secure payment for the stamps, shall be executed by the distributor as principal and by a corporation duly authorized to engage in business as a surety company or financial institution in Indiana.
(c) If a distributor has at least five (5) consecutive years of good credit standing with the state, the distributor shall not be required to post a bond or letter of credit under subsection (b).
Formerly: Acts 1947, c.222, s.16; Acts 1963(ss), c.37, s.4; Acts 1965, c.225, s.7. As amended by P.L.2-1988, SEC.28; P.L.49-1992, SEC.2; P.L.192-2002(ss), SEC.136; P.L.252-2003, SEC.1; P.L.211-2007, SEC.36; P.L.218-2007, SEC.3; P.L.131-2008, SEC.23; P.L.191-2016, SEC.6; P.L.201-2023, SEC.109.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-18. Affixing Stamps; Invoices

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 firmly affixed, to each individual package, or stamped by a meter stamping machine, by a distributor shall stamp or firmly affix stamps immediately on each individual package. Provided, however, that any distributor engaged in interstate business, shall be permitted to set aside such part of his stock as may be necessary for the conduct of such interstate business without affixing the stamps required by this chapter. Every distributor, at the time of shipping or delivering any cigarettes, shall make a duplicate invoice, showing complete details of each transaction, and shall retain the duplicate subject to the inspection by the department or its agent. Every distributor shall include with each shipment or delivery of cigarettes an invoice showing complete details of the transactions. Every retailer shall retain for not less than two (2) weeks the invoice included with each shipment or delivery of cigarettes subject to inspection by the department or its agent. A retailer may request a duplicate invoice from a distributor.
Formerly: Acts 1947, c.222, s.17. As amended by P.L.2-1988, SEC.29; P.L.252-2003, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-19. Distributors' Records and Reports

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, invoices, and stocks of cigarettes and unused stamps on hand shall be open to inspection by the department at all reasonable times. Provided, however, that all distributors, within fifteen (15) days after the first day of each month, shall file with the department a report of all drop shipment sales made by them to other distributors within this state during the preceding month, which report shall give the name and address of the distributor, the kind and quantity of the sales, and their dates of delivery. Provided, further, however, that every distributor engaged in interstate business shall, within ten (10) days after the first day of each month, file with the department a report of all such interstate sales made during the preceding month, which report shall give the name and address of the person to whom sold, the kind and quantity of the sales, and their dates of delivery.
(b) All drop shipments made by manufacturers of cigarettes within the state of Indiana must be shipped and billed through a regularly licensed distributor licensed by the state of Indiana (as defined in section 6 of this chapter).
Formerly: Acts 1947, c.222, s.18. As amended by P.L.2-1988, SEC.30.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-19.5. Transporting Cigarettes Without Stamps Affixed; Invoice or 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 consignor or seller;
(2) the name and address of the consignee or purchaser;
(3) the quantity and brands of the cigarettes; and
(4) the name and address of the person liable for the tax imposed on those cigarettes under this chapter.
However, this section does not apply to licensed distributors, to common carriers, or to employees of the state or federal government who are performing their official duties in the enforcement of this chapter.
As added by Acts 1980, P.L.60, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-21. Selling Packages With Counterfeit Stamps; Affixing Used Stamps; 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 knowingly affixes to an individual package either a fraudulent, spurious, imitation, or counterfeit stamp or a stamp which has previously been affixed to an individual package commits a Level 5 felony.
Formerly: Acts 1947, c.222, s.20. As amended by Acts 1978, P.L.2, SEC.645; Acts 1980, P.L.60, SEC.4; P.L.158-2013, SEC.101.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-22. Record Keeping Violations; Offense

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 for inspection by the department;
commits a Class C misdemeanor.
Formerly: Acts 1947, c.222, s.21. As amended by Acts 1978, P.L.2, SEC.646.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-23. Other Violations; Offense

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-24. Sale or Possession of Cigarettes Without Payment of Tax or 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 take possession of the cigarettes together with any vending machine or receptacle in which they are held for sale. The seized cigarettes, vending machine, or receptacle, not including money contained in the vending machine or receptacle, shall be forfeited to the state. The department may, within a reasonable time after the seizure:
(1) sell the forfeited cigarettes and vending machines or receptacles at public auction, but the department shall require the purchaser to affix the proper amount of the stamps to the cigarettes upon delivery to the purchaser;
(2) permit the person from whom the cigarettes were seized to redeem the cigarettes and any vending machine or receptacle seized therewith, by the payment of the tax due together with a penalty of fifty percent (50%) and the costs incurred in the proceeding; or
(3) destroy the confiscated cigarettes and vending machine or receptacle.
(b) The confiscation, destruction, sale, or redemption of cigarettes does not relieve any person of criminal penalties imposed for violation of this chapter.
(c) Any person who sells or holds for sale any packages of cigarettes not bearing Indiana tax stamps commits a Class A misdemeanor. This subsection does not apply to distributors or to employees of the department who are performing their official duties.
(d) The possession of more than one thousand five hundred (1,500) cigarettes in packages not bearing Indiana tax stamps by any person other than a distributor, a common carrier, or an employee of the state or federal government performing the employee's official duties in the enforcement of this chapter constitutes prima facie evidence that the cigarettes are possessed for the purpose of sale.
(e) A person who knowingly possesses more than twelve thousand (12,000) cigarettes not bearing Indiana tax stamps and who has previously been convicted of a misdemeanor for possession or sale of unstamped cigarettes commits a Level 6 felony.
Formerly: Acts 1947, c.222, s.23; Acts 1969, c.324, s.2. As amended by Acts 1978, P.L.2, SEC.648; Acts 1980, P.L.60, SEC.5; P.L.71-1993, SEC.14; P.L.158-2013, SEC.102.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-25. Search Warrants for Untaxed Cigarettes

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 competent jurisdiction, and the judge thereof shall issue a search warrant directed to the sheriff, constable, police officer, or authorized agent of the department commanding him to search any place or vehicle that may be designated in the affidavit and search warrant, and to seize any cigarettes so possessed and to hold the same, and to arrest the person in control or possession of the same. If upon the return of the warrant it shall appear that cigarettes were seized the same shall be sold according to law.
Formerly: Acts 1947, c.222, s.24. As amended by P.L.2-1988, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-27. Mutilated Stamps; Replacement; Unused Stamps; Refund

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 stamps shall be supplied to the distributor without cost. Any unused stamps may be returned to the department by the distributor who purchased such stamps, and the department shall then refund to such distributor an amount equal to that paid therefor.
Formerly: Acts 1947, c.222, s.26.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-28. Repealed

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-28.1. Taxes, Registration Fees, Fines, and Penalties Collected; 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) The following amount of the money shall be deposited in the state general fund:
(A) After June 30, 2011, and before July 1, 2013, sixty and twenty-four hundredths percent (60.24%).
(B) After June 30, 2013, and before July 1, 2023, fifty-six and twenty-four hundredths percent (56.24%).
(C) After June 30, 2023, fifty-six and eighty-four hundredths percent (56.84%).
(3) Five and forty-three hundredths percent (5.43%) of the money shall be deposited into the pension relief fund established in IC 5-10.3-11.
(4) Twenty-seven and five hundredths percent (27.05%) of the money shall be deposited in the healthy Indiana plan trust fund established by IC 12-15-44.2-17.
(5) Two and forty-six hundredths percent (2.46%) of the money shall be deposited in the state general fund for the purpose of paying appropriations for Medicaid—Current Obligations, for provider reimbursements.
(6) The following amount of the money shall be deposited in the state retiree health benefit trust fund established by IC 5-10-8-8.5 as follows:
(A) Before July 1, 2011, five and seventy-four hundredths percent (5.74%).
(B) After June 30, 2011, and before July 1, 2013, zero percent (0%).
(C) After June 30, 2013, four percent (4%).
The money in the cigarette tax fund, the healthy Indiana plan trust fund, or the pension relief fund at the end of a fiscal year does not revert to the state general fund. However, if in any fiscal year, the amount allocated to a fund under subdivision (1) is less than the amount received in fiscal year 1977, then that fund shall be credited with the difference between the amount allocated and the amount received in fiscal year 1977, and the allocation for the fiscal year to the fund under subdivision (2) shall be reduced by the amount of that difference. Money deposited under subdivisions (5) through (6) may not be used for any purpose other than the purpose stated in the subdivision.
As added by Acts 1977, P.L.89, SEC.1. Amended by Acts 1977(ss), P.L.9, SEC.4; Acts 1981, P.L.11, SEC.37; P.L.96-1987, SEC.3; P.L.18-1994, SEC.39; P.L.192-2002(ss), SEC.137; P.L.218-2007, SEC.4; P.L.3-2008, SEC.66; P.L.182-2009(ss), SEC.246; P.L.229-2011, SEC.95; P.L.205-2013, SEC.128; P.L.213-2015, SEC.90; P.L.201-2023, SEC.110.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-29.1. Cigarette Tax Fund; Annual Appropriations to Department of 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 set forth in subsection (d).
(2) The remainder of one-sixth (1/6) of the money in the cigarette tax fund is annually appropriated as follows:
(A) One million eight hundred thousand dollars ($1,800,000) shall be transferred to the state construction fund (IC 7.1-4-8).
(B) The remainder is appropriated to the department of natural resources for the purposes set forth in subsections (b) and (c).
(b) The department of natural resources shall use at least two percent (2%) but not more than twenty-one percent (21%) of the money appropriated under this section for:
(1) flood control and water resource projects, including multiple-purpose reservoirs; and
(2) applied research related to technical water resource problems.
The department of natural resources may use the money to which this subsection applies to plan, design, acquire land for, or construct the projects.
(c) The department of natural resources shall use at least thirty-six percent (36%) of the money appropriated under this section to construct, reconstruct, rehabilitate, or repair general conservation facilities or to acquire land.
(d) The division of soil conservation of the Indiana state department of agriculture shall use at least forty-three percent (43%) of the money appropriated under this section for soil conservation.
As added by Acts 1977, P.L.89, SEC.2. Amended by P.L.96-1987, SEC.4; P.L.70-1991, SEC.5; P.L.80-1993, SEC.6; P.L.1-1995, SEC.52; P.L.241-2005, SEC.1; P.L.95-2016, SEC.2; P.L.108-2019, SEC.129.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-29.3. Cigarette Tax Fund; Deposit to Clean Water Fund

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-30. Repealed

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-30.1. Cigarette Tax Fund; Annual Appropriation to Local 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 under this section equals the product of:
(1) the total amount appropriated under subsection (a); multiplied by
(2) a fraction, the numerator of which is the population of the city or town, and the denominator of which is the total population of all the cities and towns of Indiana.
(c) The auditor of state shall calculate and distribute the amount allocated to each city or town under this section on or before June 1 and December 1 of each year. To make these semiannual distributions, the auditor of state shall issue warrants drawn on the cigarette tax fund to the officials designated in subsection (d) or (e).
(d) For a consolidated city, or a city or town which is located in the same county as the consolidated city, the auditor of state shall issue a warrant for:
(1) three-fourteenths (3/14) of the money allocated to the city or town under subsection (b) to the fiscal officer of the city or town; and
(2) the remaining eleven-fourteenths (11/14) of the money to the treasurer of that county.
The fiscal officer of the city or town shall deposit the money distributed to him under this subsection in the city's or town's general fund. The county treasurer shall annually deposit three hundred fifty thousand dollars ($350,000) which he receives under this subsection in the capital improvement bond fund of the county. The remainder of the money which the county treasurer receives under this subsection is appropriated to the department of transportation of the consolidated city. The county treasurer shall serve as custodian of the money so appropriated to the department.
(e) For a city or town which is not located in the same county as a consolidated city, the auditor of state shall issue a warrant for the total amount allocated to the city or town under subsection (b) to the fiscal officer of the city or town. The fiscal officer shall deposit three-fourteenths (3/14) of the money in the city's or town's general fund, and he shall deposit the remaining eleven-fourteenths (11/14) of the money in the city's or town's cumulative capital improvement fund.
As added by Acts 1977, P.L.89, SEC.3. Amended by Acts 1981, P.L.11, SEC.38; P.L.96-1987, SEC.5; P.L.2-1990, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-30.2. Appropriations for Local Health Funds

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 Indiana. The appropriation shall be administered by the nutrition division of the Indiana department of health and shall be allocated to fund local WIC programs.
(b) 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 maternal and child health services. The appropriation shall be administered by the maternal and child health division of the Indiana department of health. The funds appropriated under this subsection must be used to:
(1) supplement federal Maternal and Child Health Services Block Grant funds provided under 42 U.S.C. 701 et seq. for the purpose of establishing and maintaining programs of pregnancy care in underserved areas of Indiana; and
(2) provide funding for the hospital and medical expenses connected with the delivery of children whose parents are eligible for services that may be reimbursed with funds provided under the federal Maternal and Child Health Services Block Grant Program (42 U.S.C. 701 et seq.).
(c) There is annually transferred to the school age child care project fund established under IC 12-17-12-7 from the state general fund five hundred fifty thousand dollars ($550,000) for carrying out the purposes of the school age child care project.
As added by P.L.96-1987, SEC.6. Amended by P.L.71-1988, SEC.1; P.L.20-1992, SEC.3; P.L.21-1992, SEC.2; P.L.1-1993, SEC.42; P.L.82-1993, SEC.1; P.L.56-2023, SEC.41.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-30.5. Repealed

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-31. Repealed

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-31.1. Cities and Towns; Cumulative Capital Improvement Fund; Use

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 cumulative capital improvement fund:
(1) to purchase land, easements, or rights-of-way;
(2) to purchase buildings;
(3) to construct or improve city owned property;
(4) to design, develop, purchase, lease, upgrade, maintain, or repair:
(A) computer hardware;
(B) computer software;
(C) wiring and computer networks; and
(D) communications access systems used to connect with computer networks or electronic gateways;
(5) to pay for the services of full-time or part-time computer maintenance employees;
(6) to conduct nonrecurring in-service technology training of unit employees;
(7) to undertake Internet application development;
(8) to retire general obligation bonds issued by the city or town for one (1) of the purposes stated in subdivision (1), (2), (3), (4), (5), or (6); or
(9) for any other governmental purpose for which money is appropriated by the fiscal body of the city or town.
(b) The money in the city's or town's cumulative capital improvement fund does not revert to its general fund.
(c) A city or town may at any time, by ordinance or resolution, transfer to:
(1) its general fund; or
(2) an authority established under IC 36-7-23;
money derived under this chapter that has been deposited in the city's or town's cumulative capital improvement fund.
As added by Acts 1977, P.L.89, SEC.4. Amended by P.L.8-1989, SEC.31; P.L.346-1989(ss), SEC.4; P.L.1-1990, SEC.83; P.L.140-2002, SEC.1; P.L.113-2010, SEC.69.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-32. Repealed

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-32.1. Repealed

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-34. Repealed

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-35. Tax Evasion; Unlawful Advertising

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 or into the state of Indiana, in which it is stated or implied that any taxes provided for in this chapter will not or need not be paid.
Formerly: Acts 1947, c.222, s.28. As amended by P.L.2-1988, SEC.32.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-36. Evasion of Tax; Offense

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. As amended by Acts 1978, P.L.2, SEC.649.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-37. Electronic Filing of Reports and Remitting of Taxes

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.166-2014, SEC.33.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-38. Civil Penalties

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 greater of:
(1) one hundred percent (100%) of the retail value of the cigarettes described in this section; or
(2) five thousand dollars ($5,000);
on each such purchase.
As added by P.L.137-2022, SEC.59.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-0.1. "Actual Cost"; "Actual Cost List"

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-0.3. "Cigar"

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 commonly known as "little cigars", which are cigars with an integrated cellulose acetate filter and that are wrapped in a substance containing tobacco.
As added by P.L.137-2022, SEC.62.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-0.5. "Closed System Cartridge"

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 foreseeable handling or use.
As added by P.L.165-2021, SEC.101.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-0.7. "Consumable Material"

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-2. "Distributor"

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; or
(3) purchases for resale taxable products from a wholesaler, jobber, or distributor outside of Indiana who is not a distributor holding a license issued under this chapter.
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.103.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-2.1. "Moist Snuff"

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-3.1. "Pipe Tobacco"

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-3.3. "Remote Seller"

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 other method of voice transmission, the mail, or the Internet or other electronic service.
(2) When the taxable products are delivered to the consumer by common carrier, private delivery service, or other method of delivery.
As added by P.L.137-2022, SEC.64.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-3.5. "Taxable Product"

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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-4. "Retail Dealer"

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. Amended by P.L.165-2021, SEC.105; P.L.137-2022, SEC.66.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-5. "Tobacco Product"

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 any other means, or any component, part, or accessory of a tobacco product.
(b) The term includes, but is not limited to:
(1) cigars;
(2) pipe tobacco;
(3) chewing tobacco;
(4) moist snuff;
(5) snus; and
(6) other similar kinds and forms of tobacco.
(c) The term does not include:
(1) cigarettes (as defined in IC 6-7-1-2);
(2) closed system cartridges;
(3) consumable material;
(4) open system containers (as defined in IC 6-7-4-5);
(5) vapor products (as defined in IC 6-7-4-8);
(6) alternative nicotine products; or
(7) any drugs, devices, or combination products authorized for sale by the United States Food and Drug Administration and defined in the Federal Food, Drug, and Cosmetic Act.
As added by P.L.96-1987, SEC.7. Amended by P.L.172-2011, SEC.82; P.L.137-2022, SEC.67.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 2. Tobacco Products Tax › 6-7-2-7. Tax on Distribution of Tobacco Products and Alternative Nicotine Products; Rate; Time of Imposition; Findings by General Assembly

Note: This version of section effective until 1-1-2024. See also following version of this section, effective 1-1-2024.
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) A tax is imposed on the distribution of alternative nicotine products in Indiana at a rate of forty cents ($0.40) per ounce, and a proportionate tax at the same rate on all fractional parts of an ounce, calculated based upon the product weight as listed by the manufacturer. If the tax calculated for a fractional part of an ounce carried to the third decimal place being greater than four (4), the amount of the tax shall be rounded to the next additional cent.
(c) The distributor of the tobacco products or alternative nicotine products is liable for the tax imposed under subsections (a) or (b). The tax is imposed at the time the distributor:
(1) brings or causes tobacco products or alternative nicotine products to be brought into Indiana for distribution;
(2) manufactures tobacco products or alternative nicotine products in Indiana for distribution;
(3) transports tobacco products or alternative nicotine products to retail dealers in Indiana for resale by those retail dealers; or
(4) first receives the tobacco products or alternative nicotine products in Indiana in the case of a distributor or distributor transactions.
(d) The Indiana general assembly finds that the tax rate on smokeless tobacco should reflect the relative risk between such products and cigarettes.
(e) A consumer who purchases untaxed tobacco products or alternative nicotine products from a distributor or retailer is liable for the tax imposed under subsections (a) or (b).
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; P.L.137-2022, SEC.68.