Indiana Statutes

§ 6-7-2-5 — "Tobacco product"

Indiana·Art. 7 TOBACCO TAXES·Ch. 2 Tobacco Products Tax
(a)As used in this chapter, "tobacco product" means any product containing, made, or derived from tobacco that is intended for human consumption, or is likely to be consumed, whether chewed, smoked, heated, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, or any component, part, or accessory of a tobacco product.
(b)The term includes, but is not limited to:
(1)cigars;
(2)pipe tobacco;
(3)chewing tobacco;
(4)moist snuff;
(5)snus; and
(6)other similar kinds and forms of tobacco.
(c)The term does not include:
(1)cigarettes (as defined in IC 6-7-1-2);
(2)closed system cartridges;
(3)consumable material;
(4)open system containers (as defined in IC 6-7-4-5);
(5)vapor products (as defined in IC 6-7-4-8);
(6)alternative nicotine products; or
(7)any dr

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Legislative History

As added by P.L.96-1987, SEC.7. Amended by P.L.172-2011, SEC.82; P.L.137-2022, SEC.67.

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Repealed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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