Indiana Code 24-3-5-6. Filing with department of state revenue; compliance
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Sec. 6. (a) A merchant shall, before mailing or shipping cigarettes as part of a delivery sale, provide the department of state revenue with a written statement containing the merchant’s name, address, principal place of business, and each place of business in Indiana.
(1) The name and address of the customer to whom the cigarettes were delivered.
(b) A merchant who mails or ships cigarettes as part of a delivery sale shall, not later than the tenth day of the calendar month immediately following the month in which the delivery sale occurred, file with the department of state revenue a copy of the invoice for each delivery sale to a customer in Indiana. The invoice must include the following information:
Terms Used In Indiana Code 24-3-5-6
- 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
- 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
- Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
(2) The brand name of the cigarettes that were delivered to the customer.
(3) The quantity of cigarettes that were delivered to the customer.
(c) A merchant who complies with 15 U.S.C. § 376 for the delivery sale of cigarettes is considered to satisfy the requirements of this section.
As added by P.L.253-2003, SEC.1. Amended by P.L.160-2005, SEC.10.