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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 8.1-1-1

Covered transactions; intent of act

Official textiac.iga.in.govlast amended

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.

(Department of State Revenue; Reg. 6-7-1-1(010); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1800;

filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)

Amendment history

(Department of State Revenue; Reg. 6-7-1-1(010); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1800; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)

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Nearby sections (25 sections)
  1. 7-3-2 · Filing refund claim (Repealed)
  2. 7-3-3 · Monthly report breakdown (Repealed)
  3. 7-3-4 · Production and sales reports to substantiate claim (Repealed)
  4. 7-3-5 · Wholesaler refund requirements (Repealed)
  5. 7-3-5.5 · Deduction and refund requirements
  6. 7-3-6 · Proof required to receive deduction or refund for exempt…
  7. 7-4-1 · Persons responsible for tax payment
  8. 7-4-2 · Samples
  9. 7-5-1 · Monthly reports
  10. 7-5-2 · Primary source reporting
  11. 7-6-1 · Exemptions from alcoholic beverage excise tax
  12. 8 · ARTICLE 8. CIGARETTES (REPEALED)
  13. 8.1-1-1 · Covered transactions; intent of act
  14. 8.1-1-2 · Distribution of sample packages; collection of tax by…
  15. 8.1-1-3 · Exemption; sales to United States government
  16. 8.1-1-4 · "Cigarette" defined (Repealed)
  17. 8.1-1-5 · "Individual package" defined (Repealed)
  18. 8.1-1-6 · "Person" or "company" defined (Repealed)
  19. 8.1-1-7 · "Department" defined (Repealed)
  20. 8.1-1-8 · "Distributor" defined (Repealed)
  21. 8.1-1-9 · "Retailer" defined (Repealed)
  22. 8.1-1-10 · "Consumption", "consumer", "consume" defined (Repealed)
  23. 8.1-1-11 · "Stamps" defined (Repealed)
  24. 8.1-1-12 · "Counterfeit stamps" defined (Repealed)
  25. 8.1-1-13 · "Drop shipment" defined (Repealed)
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