§ 24-3-3-11 — "Units sold"

Indiana § 24-3-3-11

• Jurisdiction: Indiana
• Art. 3: TOBACCO PRODUCTS
• Ch. 3: Qualified Escrow Fund for Tobacco Product

Text

(a) As used in this chapter, "units sold" means
the number of individual cigarettes sold in Indiana by the applicable
tobacco product manufacturer (whether directly or through a
distributor, retailer, or similar intermediary or intermediaries) during
the year in question. The department of state revenue shall, in the
manner provided by IC 4-22-2, adopt rules that are necessary to
ascertain the number of units sold of such tobacco product
manufacturer for each year regardless of whether the state excise tax
was due or collected.
(b) The term does not include cigarettes sold on federal military
installations or that are otherwise exempt from state excise tax under
federal law.
(c) For purposes of this section, concerning cigarettes for which the
state cigarette or other tobacco product tax is paid, the cigarettes are
considered as being sold in Indiana:
(1) upon the affixing of the state cigarette tax stamp; or
(2) for "roll your own" tobacco, when the state tax on other
tobacco products is paid.

Legislative History

As added by P.L.223-1999, SEC.1. Amended by P.L.231-2015, SEC.11.