Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 8.1 - CIGARETTE TAX
Rule 1 - General Provisions
Section 1-28 - Exception to stamping requirements for items in interstate commerce
Universal Citation: 45 IN Admin Code 1-28
Current through September 18, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1-18; IC 6-7-1-19.5
Sec. 28.
The tax imposed by IC 6-7-1 upon distributors of cigarettes within this state does not apply to cigarettes which are shipped from within this state to a point outside the state, not to be returned to this state. Distributors do not need to affix tax stamps to the individual packages of cigarettes that are sold and shipped outside the state. The burden of proof, however, is at all times upon the Indiana distributor to show that such cigarettes actually were sold and shipped outside the state, and did not return to the state.
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