Indiana § 6-7-4-9 Rate of taxation; liability to remit tax

Indiana Statutes

§ 6-7-4-9 — Rate of taxation; liability to remit tax

Indiana·Art. 7 TOBACCO TAXES·Ch. 4 Electronic Cigarette Tax

(a)An excise tax, known as the electronic cigarette tax, is imposed on the retail sale of consumable material and vapor products in Indiana.

(b)The electronic cigarette tax equals thirty percent (30%) of the gross retail income received by the retail dealer for the sale.

(c)The person who acquires consumable material or vapor products in a retail transaction is liable for the tax on the transaction, and, except as otherwise incorporated in this chapter, shall pay the tax to the retail dealer as a separate added amount to the consideration in the transaction. A retail dealer that either:

(1)has a physical presence in Indiana, as described in IC 6-2.5-2-1(c); or

(2)meets the threshold in IC 6-2.5-2-1(d); shall collect and remit the tax as an agent for the state.

(d)If the tax is not co

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(a) An excise tax, known as the electronic
cigarette tax, is imposed on the retail sale of consumable material and
vapor products in Indiana.
(b) The electronic cigarette tax equals thirty percent (30%) of the
gross retail income received by the retail dealer for the sale.
(c) The person who acquires consumable material or vapor products
in a retail transaction is liable for the tax on the transaction, and, except
as otherwise incorporated in this chapter, shall pay the tax to the retail
dealer as a separate added amount to the consideration in the
transaction. A retail dealer that either:
(1) has a physical presence in Indiana, as described in IC 6-2.5-2-1(c); or
(2) meets the threshold in IC 6-2.5-2-1(d);
shall collect and remit the tax as an agent for the state.
(d) If the tax is not collected by the retail dealer, the consumer is
responsible to remit the tax to the department. A retail dealer that is
required to collect and remit tax under this chapter is jointly and
severally liable for uncollected tax absent proof of exemption or
payment by the purchaser.
(e) Before the fifteenth day of each month, each retail dealer liable
for the collection and remittance of the tax imposed by this chapter
shall:
(1) file a return with the department that includes all information
required by the department including, but not limited to:
(A) the name of the retail dealer;
(B) the address of the retail dealer; and
(C) the certificate number of the retail dealer's electronic
cigarette retail dealer's certificate; and
(2) pay the tax for which it is liable under this chapter for the
preceding month.
All returns required to be filed and taxes required to be paid under this
chapter must be made in an electronic format prescribed by the
department.
(f) All of the provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, definitions, exemptions, and
administration apply to the imposition and administration of the tax
imposed under this section, except to the extent such provisions are in
conflict or inconsistent with the specific provisions of this chapter.
(g) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) who is
considered a retail merchant under IC 6-2.5-4-18 for a transaction to
which this chapter applies shall collect and remit electronic cigarette
taxes imposed on the retail transaction.