Indiana Statutes

§ 6-7-4-8 — "Vapor product"

Indiana·Art. 7 TOBACCO TAXES·Ch. 4 Electronic Cigarette Tax
(a)Except as provided in subsection (b), as used in this chapter, "vapor product" means any of the following:
(1)A device, such as an electronic cigarette, that employs a mechanical heating element, battery, or electronic circuit, regardless of shape or size, that can be used to produce vapor from consumable material that may or may not be sold with the device.
(2)Any open system container of a consumable material in a solution or other form that is intended to be used with or in a device described in subdivision (1).
(b)The term "vapor product" does not include closed system cartridges (as defined in IC 6-7-2-0.5).

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Legislative History

As added by P.L.165-2021, SEC.119. Amended by P.L.194-2023, SEC.29.

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Repealed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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