§ 6-7-2-5 — "Tobacco product"

Indiana § 6-7-2-5

• Jurisdiction: Indiana
• Art. 7: TOBACCO TAXES
• Ch. 2: Tobacco Products Tax

Text

(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 drugs, devices, or combination products authorized for
sale by the United States Food and Drug Administration and
defined in the Federal Food, Drug, and Cosmetic Act.

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.