45 Ind. Admin. Code 8.1-1-1
Current through December 12, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1-1
Sec. 1.
The cigarette tax imposed by IC 6-7-1 is collected from the person or company who first sells, uses, consumes, handles, or distributes cigarettes within Indiana. The tax must be initially collected by the person or company engaged in the business of selling or purchasing cigarettes in Indiana as a distributor.
45 IAC 8.1-1-1