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Indiana Code — Title 6 (Taxation)

IC 6-7-2-7.5

Tax on distribution of closed system cartridges; rate; time of

Official textiga.in.govlast amended

imposition
Note: This version of section amended by P.L.205-2025, SEC.16. See also following version of this section amended by P.L.213-2025, SEC.88.
Sec. 7.5. (a) A tax is imposed on the distribution of closed system cartridges in Indiana at the rate of fifteen percent (15%) of the wholesale price of the closed system cartridge. If a closed system cartridge is sold in the same package as a vapor product device, the tax imposed under this subsection shall only apply to the wholesale price of the closed system cartridge if the wholesale cost of the closed system cartridge can be isolated from the vapor product device on the invoice.

(b) The distributor of closed system cartridges, including a person that sells closed system cartridges through a website, is liable for the tax imposed under subsection (a). The tax is imposed at the time the distributor:

# (1)

brings or causes closed system cartridges to be brought into Indiana for distribution;

# (2)

manufactures closed system cartridges in Indiana for distribution;

# (3)

transports closed system cartridges to retail dealers in Indiana for resale by those retail dealers; or

# (4)

first receives the closed system cartridges in Indiana in the case of distributor to distributor transactions.

(c) A consumer who purchases untaxed closed system cartridges from a distributor or retailer is liable for the tax imposed under subsection (a).
As added by P.L.165-2021, SEC.108. Amended by P.L.137-2022, SEC.69; P.L.1-2025,
SEC.99; P.L.205-2025, SEC.16.

Amendment history

As added by P.L.165-2021, SEC.108. Amended by P.L.137-2022, SEC.69; P.L.1-2025, SEC.99; P.L.205-2025, SEC.16.

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Nearby sections (25 sections)
  1. 6-7-2-1 · "Department"
  2. 6-7-2-2 · "Distributor"
  3. 6-7-2-2.1 · "Moist snuff"
  4. 6-7-2-3 · "Person"
  5. 6-7-2-3.1 · "Pipe tobacco"
  6. 6-7-2-3.3 · "Remote seller"
  7. 6-7-2-3.5 · "Taxable product"
  8. 6-7-2-4 · "Retail dealer"
  9. 6-7-2-5 · "Tobacco product"
  10. 6-7-2-5.5 · "Vapor product"
  11. 6-7-2-6 · "Wholesale price"
  12. 6-7-2-7 · Tax on distribution of tobacco products and alternative
  13. 6-7-2-7.5 · Tax on distribution of closed system cartridges; rate; time…
  14. 6-7-2-7.7 · Sale of taxable products in Indiana by remote sellers
  15. 6-7-2-8 · Distributor's license
  16. 6-7-2-8.5 · Remote seller distributor's license; application…
  17. 6-7-2-9 · Change of location; license reissuance
  18. 6-7-2-10 · Surrender of license; refund
  19. 6-7-2-11 · Revocation or suspension of license
  20. 6-7-2-11.5 · Department may refuse to issue or renew a license; reasons
  21. 6-7-2-12 · Electronic filing of returns and remitting of taxes
  22. 6-7-2-13 · Collection allowance
  23. 6-7-2-14 · Credit or refund of taxes
  24. 6-7-2-14.5 · Deduction for certain receivables
  25. 6-7-2-15 · Registration of manufacturer, importer, broker, or shipper
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