§ 24-3-5-6 — Filing with department of state revenue; compliance

Indiana § 24-3-5-6

• Jurisdiction: Indiana
• Art. 3: TOBACCO PRODUCTS
• Ch. 5: Delivery Sales of Tobacco Products

Text

(a) A merchant shall, before mailing or shipping
cigarettes as part of a delivery sale, provide the department of state
revenue with a written statement containing the merchant's name,
address, principal place of business, and each place of business in
Indiana.
(b) A merchant who mails or ships cigarettes as part of a delivery
sale shall, not later than the tenth day of the calendar month
immediately following the month in which the delivery sale occurred,
file with the department of state revenue a copy of the invoice for each
delivery sale to a customer in Indiana. The invoice must include the
following information:
(1) The name and address of the customer to whom the cigarettes
were delivered.
(2) The brand name of the cigarettes that were delivered to the
customer.
(3) The quantity of cigarettes that were delivered to the customer.
(c) A merchant who complies with 15 U.S.C. 376 for the delivery
sale of cigarettes is considered to satisfy the requirements of this
section.

Legislative History

As added by P.L.253-2003, SEC.1. Amended by P.L.160-2005, SEC.10.