Indiana Code — Title 6 (Taxation)
IC 6-7-4-8
"Vapor product"
Sec. 8. (a) Except as provided in subsection (b), as used in this chapter, "vapor product"
means any of the following:
# (1)
A device, such as an electronic cigarette, that employs a mechanical heating element, battery, or electronic circuit, regardless of shape or size, that can be used to produce vapor from consumable material that may or may not be sold with the device.
# (2)
Any open system container of a consumable material in a solution or other form that is intended to be used with or in a device described in subdivision (1).
(b) The term "vapor product" does not include closed system cartridges (as defined in
IC 6-7-2-0.5).
As added by P.L.165-2021, SEC.119. Amended by P.L.194-2023, SEC.29.
Amendment history
As added by P.L.165-2021, SEC.119. Amended by P.L.194-2023, SEC.29.
Source: view the official text
Nearby sections (25 sections)
- 6-7-3-16 · Controlled substance tax fund; awards and distributions;
- 6-7-3-17 · Controlled substance tax fund; monthly distributions and
- 6-7-3-18 · Failure to pay as evidence in criminal sentencing order
- 6-7-3-19 · Conditions on commencement of collection proceedings
- 6-7-3-20 · Tax in addition to criminal penalties and forfeitures
- 6-7-4-1 · "Closed system cartridge"
- 6-7-4-2 · "Consumable material"
- 6-7-4-3 · "Department"
- 6-7-4-4 · "Gross retail income"
- 6-7-4-5 · "Open system container"
- 6-7-4-6 · "Person"
- 6-7-4-7 · "Retail dealer"
- 6-7-4-8 · "Vapor product"
- 6-7-4-9 · Rate of taxation; liability to remit tax
- 6-7-4-10 · Electronic cigarette retail dealer's certificate; application
- 6-7-4-11 · Selling consumable material or vapor products
- 6-7-4-12 · Liability for payment of taxes
- 6-7-4-13 · Revenue from the tax
- 6-7-4-14 · Rules
- 6-8-1-1 · "Person" defined
- 6-8-1-2 · "Department" defined
- 6-8-1-3 · "Taxpayer" defined
- 6-8-1-4 · "Value" defined
- 6-8-1-5 · "Petroleum", "natural gas", "oil", and "barrel of oil" defined
- 6-8-1-6 · "Producer" defined