Indiana Statutes

§ 6-7-2-2 — "Distributor"

Indiana § 6-7-2-2
JurisdictionIndiana
Art. 7TOBACCO TAXES
Ch. 2Tobacco Products Tax

This text of Indiana § 6-7-2-2 ("Distributor") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-7-2-2 (2026).

Text

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Repealed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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Bluebook (online)
Indiana § 6-7-2-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-7-2-2.