Sec. 11. (a) As used in this chapter, “units sold” means the number of individual cigarettes sold in Indiana by the applicable tobacco product manufacturer (whether directly or through a distributor, retailer, or similar intermediary or intermediaries) during the year in question. The department of state revenue shall, in the manner provided by IC 4-22-2, adopt rules that are necessary to ascertain the number of units sold of such tobacco product manufacturer for each year regardless of whether the state excise tax was due or collected.

     (b) The term does not include cigarettes sold on federal military installations or that are otherwise exempt from state excise tax under federal law.

Terms Used In Indiana Code 24-3-3-11

  • cigarette: includes "roll-your-own" tobacco (i. See Indiana Code 24-3-3-5
  • tobacco product manufacturer: means an entity that after June 30, 1999, directly (and not exclusively through any affiliate):

    Indiana Code 24-3-3-10

  • units sold: means the number of individual cigarettes sold in Indiana by the applicable tobacco product manufacturer (whether directly or through a distributor, retailer, or similar intermediary or intermediaries) during the year in question. See Indiana Code 24-3-3-11
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
     (c) For purposes of this section, concerning cigarettes for which the state cigarette or other tobacco product tax is paid, the cigarettes are considered as being sold in Indiana:

(1) upon the affixing of the state cigarette tax stamp; or

(2) for “roll your own” tobacco, when the state tax on other tobacco products is paid.

As added by P.L.223-1999, SEC.1. Amended by P.L.231-2015, SEC.11.

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