Indiana Code 24-3-5-4.5. Delivery sale by merchant; penalties
(b) Except as provided in subsection (d), a merchant may not mail or ship cigarettes as part of a delivery sale to an Indiana resident or retailer (as defined in IC 24-3-2-2(d)) that is not a distributor.
Terms Used In Indiana Code 24-3-5-4.5
- cigarette: has the meaning set forth in IC 6-7-1-2. See Indiana Code 24-3-5-0.1
- commission: refers to the alcohol and tobacco commission created by Indiana Code 24-3-5-0.3
- delivery sale: means a transaction for the purchase of tobacco products in which an offer to purchase tobacco products is made:
Indiana Code 24-3-5-1
- distributor: includes the following:
Indiana Code 24-3-5-1.5
- merchant: means a person or an entity that engages in the selling of tobacco products by delivery sale. See Indiana Code 24-3-5-2
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(1) a distributor may not accept a shipment of cigarettes from the merchant for a period, not to exceed one (1) year, determined by the commission; and
(2) the commission may impose a civil penalty, not to exceed five thousand dollars ($5,000), on the merchant for each violation of subsection (b), as determined by the commission.
(d) A merchant may make a drop shipment of tobacco products to an Indiana resident or retailer that is billed through a distributor.
As added by P.L.160-2005, SEC.8.
Indiana Code 24-3-5.4-5. “Distributor”
(1) purchases cigarettes on which the tax under IC 6-7-1 is not paid; and
(2) stores, sells, or otherwise disposes of the cigarettes.
As added by P.L.252-2003, SEC.16.