Indiana § 6-7-2-12 Electronic filing of returns and remitting of taxes

Indiana Statutes

§ 6-7-2-12 — Electronic filing of returns and remitting of taxes

Indiana·Art. 7 TOBACCO TAXES·Ch. 2 Tobacco Products Tax

Before the fifteenth day of each month, each distributor (and remote seller beginning July 1, 2023) liable for a tax imposed by this chapter shall:

(1)file a return with the department that includes all information required by the department including, but not limited to:

(A)name of distributor (or remote seller beginning July 1, 2023);

(B)address of distributor (or remote seller beginning July 1, 2023);

(C)license number of distributor (or remote seller beginning July 1, 2023);

(D)invoice date;

(E)invoice number;

(F)name and address of person from whom taxable products were purchased or name and address of person to whom taxable products were sold (except in the case of sales to an end consumer beginning July 1, 2023);

(G)the wholesale price for tobacco products other than moist s

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Before the fifteenth day of each month, each
distributor (and remote seller beginning July 1, 2023) liable for a tax
imposed by this chapter shall:
(1) file a return with the department that includes all information
required by the department including, but not limited to:
(A) name of distributor (or remote seller beginning July 1,
2023);
(B) address of distributor (or remote seller beginning July 1,
2023);
(C) license number of distributor (or remote seller beginning
July 1, 2023);
(D) invoice date;
(E) invoice number;
(F) name and address of person from whom taxable products
were purchased or name and address of person to whom taxable
products were sold (except in the case of sales to an end
consumer beginning July 1, 2023);
(G) the wholesale price for tobacco products other than moist
snuff and cigars (or the actual cost in the case of remote sellers
beginning July 1, 2023);
(H) for moist snuff, the weight of the moist snuff;
(I) for cigars, the wholesale price of the cigars;
(J) for alternative nicotine products, the weight of the
alternative nicotine products; and
(K) for closed system cartridges, the wholesale price of closed
system cartridges sold; and
(2) pay the taxes for which it is liable under this chapter for the
preceding month minus the amount specified in section 13 of this
chapter.
All returns required to be filed and taxes required to be paid under this
chapter must be made in an electronic format prescribed by the
department.

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