§ 6-7-2-8 — Distributor's license

Indiana § 6-7-2-8

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

Text

(a) A distributor, including a person that sells
taxable products through a website, must obtain a license under this
section before it distributes taxable products in Indiana. The
department shall issue licenses to applicants that qualify under this
section. A license issued under this section is valid for two (2) years
unless revoked or suspended by the department and is not transferable.
(b) An applicant for a license under this section must submit proof
to the department of the appointment of an agent for service of process
in Indiana if the applicant is:
(1) an individual whose principal place of residence is outside
Indiana; or
(2) a person, other than an individual, that has its principal place
of business outside Indiana.
(c) To obtain or renew a license under this section, a person must:
(1) submit, for each location where it intends to distribute taxable
products, an application that includes all information required by
the department;
(2) pay a fee of twenty-five dollars ($25) at the time of
application; and
(3) at the time of application, post a bond, issued by a surety
company approved by the department, in an amount not less than
one thousand dollars ($1,000) and conditioned on the applicant's
compliance with this chapter.
(d) If business is transacted at two (2) or more places by one (1)
distributor, a separate license must be obtained for each place of
business.
(e) Each license must be numbered, show the name and address of
the distributor, and be posted in a conspicuous place at the place of
business for which it is issued.
(f) If the department determines that a bond provided by a licensee
is inadequate, the department may require a new bond in the amount
necessary to fully protect the state.
(g) A distributor issued a license under this section is prohibited
from selling, using, or distributing flavored nitrous oxide. If a
distributor violates this subsection, the department may suspend or
revoke the distributor's license and impose sanctions on the distributor
in an amount equal to the cost of disposing of the flavored nitrous
oxide.

Legislative History

As added by P.L.96-1987, SEC.7. Amended by P.L.205-2013, SEC.130; P.L.165-2021, SEC.109; P.L.1-2025, SEC.100; P.L.163-2025, SEC.3; P.L.205-2025, SEC.17.