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Indiana Code — Title 6 (Taxation)

IC 6-7-2-5

"Tobacco product"

Official textiga.in.govlast amended

Sec. 5. (a) As used in this chapter, "tobacco product" means any product containing, made, or derived from tobacco that is intended for human consumption, or is likely to be consumed, whether chewed, smoked, heated, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, or any component, part, or accessory of a tobacco product.

(b) The term includes, but is not limited to:

# (1)

cigars;

# (2)

pipe tobacco;

# (3)

chewing tobacco;

# (4)

moist snuff;

# (5)

snus; and

# (6)

other similar kinds and forms of tobacco.

(c) The term does not include:

(1) cigarettes (as defined in IC 6-7-1-2);

(2) closed system cartridges;

(3) consumable material;

(4) open system containers (as defined in IC 6-7-4-5);

(5) vapor products (as defined in IC 6-7-4-8);

(6) alternative nicotine products; or

# (7)

any drugs, devices, or combination products authorized for sale by the United States
Food and Drug Administration and defined in the Federal Food, Drug, and Cosmetic
Act.

As added by P.L.96-1987, SEC.7. Amended by P.L.172-2011, SEC.82; P.L.137-2022,
SEC.67.

Amendment history

As added by P.L.96-1987, SEC.7. Amended by P.L.172-2011, SEC.82; P.L.137-2022, SEC.67.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-7-2-0.2 · "Alternative nicotine product"
  2. 6-7-2-0.3 · "Cigar"
  3. 6-7-2-0.5 · "Closed system cartridge"
  4. 6-7-2-0.7 · "Consumable material"
  5. 6-7-2-1 · "Department"
  6. 6-7-2-2 · "Distributor"
  7. 6-7-2-2.1 · "Moist snuff"
  8. 6-7-2-3 · "Person"
  9. 6-7-2-3.1 · "Pipe tobacco"
  10. 6-7-2-3.3 · "Remote seller"
  11. 6-7-2-3.5 · "Taxable product"
  12. 6-7-2-4 · "Retail dealer"
  13. 6-7-2-5 · "Tobacco product"
  14. 6-7-2-5.5 · "Vapor product"
  15. 6-7-2-6 · "Wholesale price"
  16. 6-7-2-7 · Tax on distribution of tobacco products and alternative
  17. 6-7-2-7.5 · Tax on distribution of closed system cartridges; rate; time…
  18. 6-7-2-7.7 · Sale of taxable products in Indiana by remote sellers
  19. 6-7-2-8 · Distributor's license
  20. 6-7-2-8.5 · Remote seller distributor's license; application…
  21. 6-7-2-9 · Change of location; license reissuance
  22. 6-7-2-10 · Surrender of license; refund
  23. 6-7-2-11 · Revocation or suspension of license
  24. 6-7-2-11.5 · Department may refuse to issue or renew a license; reasons
  25. 6-7-2-12 · Electronic filing of returns and remitting of taxes
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