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Indiana Code — Title 6 (Taxation)

IC 6-7-1-12

Rate of taxation

Official textiga.in.govlast amended

Sec. 12. The following taxes are imposed, and shall be collected and paid as provided in this chapter, upon the sale, exchange, bartering, furnishing, giving away, or otherwise disposing of cigarettes within the state of Indiana:

# (1)

On cigarettes weighing not more than three (3) pounds per thousand (1,000), a tax at the rate of fourteen and nine hundred seventy-five thousandths cents ($0.14975) per individual cigarette.

# (2)

On cigarettes weighing more than three (3) pounds per thousand (1,000), a tax at the rate of nineteen and nine hundred two thousandths cents ($0.19902) per individual cigarette, except that if any cigarettes weighing more than three (3) pounds per thousand (1,000) shall be more than six and one-half (6 1/2) inches in length, they shall be taxable at the rate provided in subdivision (1), counting each two and three-fourths (2 3/4) inches (or fraction thereof) as a separate cigarette.
Formerly: Acts 1947, c.222, s.11; Acts 1963(ss), c.37, s.3; Acts 1965, c.225, s.1. As amended by Acts 1977(ss), P.L.9, SEC.3; P.L.96-1987, SEC.2; P.L.192-2002(ss), SEC.135;
P.L.218-2007, SEC.2; P.L.191-2016, SEC.4; P.L.213-2025, SEC.85.

Amendment history

Formerly: Acts 1947, c.222, s.11; Acts 1963(ss), c.37, s.3; Acts 1965, c.225, s.1. As amended by Acts 1977(ss), P.L.9, SEC.3; P.L.96-1987, SEC.2; P.L.192-2002(ss), SEC.135; P.L.218-2007, SEC.2; P.L.191-2016, SEC.4; P.L.213-2025, SEC.85.

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Nearby sections (25 sections)
  1. 6-7-1-0.4 · Use of revenue stamps; conditions
  2. 6-7-1-1 · Purpose; liability for tax; separation of price and tax
  3. 6-7-1-2 · "Cigarette"
  4. 6-7-1-3 · "Individual package"
  5. 6-7-1-4 · "Person" or "company"
  6. 6-7-1-5 · "Department"
  7. 6-7-1-6 · "Distributor"
  8. 6-7-1-7 · "Retailer"
  9. 6-7-1-8 · "Consumption", "consumer", and "consume"
  10. 6-7-1-9 · "Stamps"
  11. 6-7-1-10 · "Counterfeit stamp"
  12. 6-7-1-11 · "Drop shipment"
  13. 6-7-1-12 · Rate of taxation
  14. 6-7-1-13 · Effective date
  15. 6-7-1-13.5 · Carriers; liability for unpaid taxes
  16. 6-7-1-14 · Stamps; evidence of tax paid
  17. 6-7-1-15 · Department as official agent of state to administer and…
  18. 6-7-1-15.1 · Metered tax stamping machines; recharging
  19. 6-7-1-16 · Distributor's registration certificate; application fee;…
  20. 6-7-1-17 · Distributors as agents of state for collection of tax;…
  21. 6-7-1-17.5 · Credit against the cost of certain stamps
  22. 6-7-1-18 · Affixing stamps; invoices
  23. 6-7-1-19 · Distributors' records and reports
  24. 6-7-1-19.5 · Transporting cigarettes without stamps affixed; invoice or
  25. 6-7-1-20 · Repealed
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