§ 6-7-1-12 — Rate of taxation

The following taxes are imposed, and shall be
collected and paid as provided in this chapter, upon the sale, exchange,
bartering, furnishing, giving away, or otherwise disposing of cigarettes
within the state of Indiana:
(1) On cigarettes weighing not more than three (3) pounds per
thousand (1,000), a tax at the rate of fourteen and nine hundred
seventy-five thousandths cents ($0.14975) per individual
cigarette.
(2) On cigarettes weighing more than three (3) pounds per
thousand (1,000), a tax at the rate of nineteen and nine hundred
two thousandths cents ($0.19902) per individual cigarette, except
that if any cigarettes weighing more than three (3) pounds per
thousand (1,000) shall be more than six and one-half (6 1/2)
inches in length, they shall be taxable at the rate provided in
subdivision (1), counting each two and three-fourths (2 3/4)
inches (or fraction thereof) as a separate cigarette.
Formerly: Acts 1947, c.222, s.11; Acts 1963(ss), c.37, s.3; Acts
1965, c.225, s.1. As amended by Acts 1977(ss), P.L.9, SEC.3;
P.L.96-1987, SEC.2; P.L.192-2002(ss), SEC.135; P.L.218-2007,
SEC.2; P.L.191-2016, SEC.4; P.L.213-2025, SEC.85.