Indiana Code - Taxation - Title 6, Section 6-7-1-8

"Consumption", "consumer", and "consume" defined

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 use the same.
(Formerly: Acts 1947, c.222, s.8.)

Last modified: May 28, 2006