Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 8.1 - CIGARETTE TAX
Rule 1 - General Provisions
Section 1-1 - Covered transactions; intent of act
Universal Citation: 45 IN Admin Code 1-1
Current through September 18, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1-1
Sec. 1.
The cigarette tax imposed by IC 6-7-1 is collected from the person or company who first sells, uses, consumes, handles, or distributes cigarettes within Indiana. The tax must be initially collected by the person or company engaged in the business of selling or purchasing cigarettes in Indiana as a distributor.
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