IPCPR Legislative | Indiana

Indiana

indiana

Indiana State Contact Information

Indiana Department of Revenue
(317) 615-2710
incigtax@dor.in.gov

Indiana Lobby Registration Commission
(317) 232-9860
(317) 233-0077 fax

Taxation in Indiana

 

Indiana imposes a tax on the distribution of tobacco products in the state. The tax is imposed at the time the distributor: brings or causes tobacco products to be brought into Indiana for distribution; manufactures tobacco products in Indiana for distribution; or transports tobacco products to retail dealers in Indiana for resale by those retail dealers.

 

Ind. Code § 6-7-2-7: Tax on distribution of tobacco products; rate; time of imposition; findings by general assembly

 

Department of Revenue staff reported that Indiana localities do not levy additional taxes on tobacco products.

The tax on other tobacco products is 24% of the wholesale price of the products, except that the tax on moist snuff is $0.40 per ounce and a proportionate tax at the same rate on all fractional parts of an ounce.

 

Ind. Code § 6-7-2-7: Tax on distribution of tobacco products; rate; time of imposition; findings by general assembly

Before the 15th day of each month, each distributor must electronically file an Other Tobacco Products Monthly Return (Form OTP-M) and an OTP-M Transaction Schedule (Form OTP-M-S), along with payment for taxes due, through INtax at http://www.in.gov/dor/4336.htm. Additional information on electronic filing for tobacco products taxpayers is available at http://www.in.gov/dor/5168.htm.

 

Ind. Code § 6-7-2-12: Electronic filing of returns and remitting of taxes

Indiana Department of Revenue: Cigarette and Other Tobacco Products Tax Forms
http://www.in.gov/dor/3518.htm

 

Form OTP-M: Other Tobacco Products Monthly Return
https://forms.in.gov/Download.aspx?id=10339

 

Form OTP-M-S: OTP-M Transaction Schedule
https://forms.in.gov/Download.aspx?id=11804

 

INtax
http://www.in.gov/dor/4336.htm

 

INtax QuickStart Guide
http://www.in.gov/dor/files/QuickStart_Guide_2015.pdf

 

Electronic Filing for Other Tobacco Products Taxpayers
http://www.in.gov/dor/5168.htm

 

Bulk Upload Guide
http://www.in.gov/dor/files/bulk-upload-guide.pdf

Definitions in Indiana

 

“Smoking” means the carrying or holding of a lighted cigarette, cigar, pipe, or any other lighted tobacco smoking equipment, or inhalation or exhalation of smoke from lighted tobacco smoking equipment.

 

Ind. Code § 7.1-5-12-3

 

“Tobacco product” means any product made from tobacco, other than a cigarette, which is made for smoking, chewing, or both, or snuff, including moist snuff.

 

Ind. Code § 6-7-2-5

 

“Moist snuff” is any finely cut, ground, or powdered tobacco that is not intended to be smoked or placed in the nasal cavity.

 

Ind. Code § 6-7-2-2.1

 

“Distributor” means a person who:

  • manufactures, sells, barters, exchanges, or distributes tobacco products in Indiana to retail dealers for the purpose of resale
  • purchases tobacco products directly from a manufacturer of tobacco products or
  • purchases for resale tobacco products from a wholesaler, jobber, or distributor outside of Indiana who is not a licensed distributor

 

Ind. Code § 6-7-2-2

 

“Retail dealer” means a person engaged in the business of selling tobacco products to ultimate consumers.

 

Ind. Code § 6-7-2-4

 

“Wholesale price” means the net price shown on an invoice and at which the manufacturer of the tobacco products sells tobacco products to distributors, excluding any discount or other reduction that is not shown on the invoice.

 

Ind. Code § 6-7-2-6

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