Tax on distribution of tobacco products; rate; time of imposition
Sec. 7. A tax is imposed on the distribution of tobacco products
in Indiana at the rate of eighteen percent (18%) of the wholesale
price of the tobacco products. The distributor of the tobacco products
is liable for the tax. 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.
As added by P.L.96-1987, SEC.7. Amended by P.L.192-2002(ss),
SEC.138.
Last modified: May 28, 2006