Rate of taxation
Sec. 12. (a) 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 two and seven hundred
seventy-five thousandths of a cent ($0.02775) per individual
cigarette.
(2) On cigarettes weighing more than three (3) pounds per
thousand (1,000), a tax at the rate of three and six thousand
eight hundred eighty-one ten-thousandths of a cent ($0.036881)
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.
(b) Upon all cigarette papers, wrappers, or tubes, made or
prepared for the purpose of making cigarettes, which are sold,
exchanged, bartered, given away, or otherwise disposed of within the
state of Indiana (other than to a manufacturer of cigarettes for use by
him in the manufacture of cigarettes), the following taxes are
imposed, and shall be collected and paid as provided in this chapter:
(1) On fifty (50) papers or less, a tax of one-half cent ($0.005).
(2) On more than fifty (50) papers but not more than one
hundred (100) papers, a tax of one cent ($0.01).
(3) On more than one hundred (100) papers, one-half cent
($0.005) for each fifty (50) papers or fractional part thereof.
(4) On tubes, one cent ($0.01) for each fifty (50) tubes or
fractional part thereof.
(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.
Last modified: May 28, 2006