Indiana Statutes

§ 6-7-2-2 — "Distributor"

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

As used in this chapter, "distributor" means a person who:

(1)manufactures, sells, barters, exchanges, or distributes taxable products in Indiana to retail dealers for the purpose of resale;
(2)purchases taxable products directly from a manufacturer of taxable products; or
(3)purchases for resale taxable products from a wholesaler, jobber, or distributor outside of Indiana who is not a distributor holding a license issued under this chapter.

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Legislative History

As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.103.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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