Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 8.1 - CIGARETTE TAX
Rule 1 - General Provisions
Section 1-3 - Exemption; sales to United States government

Universal Citation: 45 IN Admin Code 1-3

Current through September 18, 2024

Authority: IC 6-7-1-15; IC 6-8.1-3-3

Affected: IC 6-7-1

Sec. 3.

(a) A distributor does not incur tax liability with respect to sales or other dispositions of cigarettes to the United States government, its agencies and instrumentalities and need not affix tax stamps to individual packages of cigarettes so sold or otherwise disposed of.

(b) Distributors do incur tax liability with respect to sales or other dispositions of cigarettes in this state to individuals, private stores, or concessionaires located upon federal areas and engaged in the business of selling cigarettes. In these situations, the distributor must affix tax stamps of proper denomination to each individual package of cigarettes before delivery thereof pursuant to a sale or other disposition.

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