Indiana Code > Title 6 > Article 7 > Chapter 4 – Electronic Cigarette Tax


§ 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 process; bond requirement
§ 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

consumable material: means any liquid solution or other material used in an open system container that is depleted as the vapor product is used. See Indiana Code 6-7-4-2
department: means the department of state revenue and includes its employees and agents. See Indiana Code 6-7-4-3
gross retail income: has the meaning set forth in Indiana Code 6-7-4-4
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
open system container: means all containers of consumable material for intended use in a vapor product and for which the container is intended to be refillable. See Indiana Code 6-7-4-5
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
person: has the meaning set forth in IC 6-7-1-4. See Indiana Code 6-7-4-6
retail dealer: means a person engaged in the selling of consumable material, vapor products, or both to ultimate consumers. See Indiana Code 6-7-4-7
Service of process: The service of writs or summonses to the appropriate party.
vapor product: means any of the following:
Indiana Code 6-7-4-8
Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5