Before selling or otherwise distributing tobacco product in Indiana, tobacco product retailers must obtain a Tobacco Sales Certificate for each place of business from the Indiana Alcohol and Tobacco Commission by filing an Application for Tobacco Sales Certificate and a $200 fee. Tobacco Sales Certificates are valid for 3 years from the date of issuance. Retailers can register for or renew Tobacco Sales Certificates online at https://mylicense.in.gov/EGov/PersonSearchResults.aspx?facility=Y.
Before distributing tobacco products in Indiana, a distributor must obtain a Tobacco Products Distributor’s License for each place of business from the Department of Revenue by filing an Application for Other Tobacco Products Distributor’s License (Form OTP-1A), an Other Tobacco Products Distributor’s License Bond (Form OTP-902) in the amount of $1,000, and a $25 fee. Tobacco Products Distributor’s Licenses are valid for 1 year from the date of issue and must be renewed annually by filing the same forms.
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. For more information on electronic filing for tobacco products taxpayers, go to http://www.in.gov/dor/5168.htm.
The following businesses may allow both smoking and drinking within their establishments, subject to conditions:
Establishments owned or leased by businesses that meet the following requirements:
The business was in business and permitted smoking on December 31, 2012
The business prohibits entry by an individual who is less than 21 years of age
The owner or operator of the business holds a beer, liquor, or wine retailer’s permit
The business limits smoking in the establishment to either:
Cigar smoking or
Smoking with a waterpipe or hookah device
During the preceding calendar year, at least 10% of the business’s annual gross income was from:
The sale of cigars and the rental or onsite humidors or
The sale of loose tobacco for use in a waterpipe or hookah device
The person in charge of the business posts in the establishment conspicuous signs that display the message that cigarette smoking is prohibited
Premises owned or leased by and regularly used for the activities of businesses that meet all of the following:
The business is exempt from federal income taxation
Meets the requirements to be considered a club or
Is a fraternal club
The business provides food or alcoholic beverages only to its bona fide members and their guests
Provides a separate, enclosed, designated smoking room or area that is adequately ventilated to prevent migration of smoke to nonsmoking areas of the premises
Allows smoking only in the designated smoking room or area
Does not allow an individual who is under 18 years of age to enter the designated smoking room or area
Bars or Taverns:
For which a permittee holds:
A beer retailer’s permit
A liquor retailer’s permit or
A wine retailer’s permit
That do not employ an individual who is under 18 years of age
That do not allow an individual to enter who:
Is under 21 years of age and
Is not an employee of the bar or tavern
That is not located in a business that would otherwise be subject to the ban on smoking
The owner, operator, manager, or official in charge of an establishment or premises in which smoking is allowed under this section shall post conspicuous signs in the establishment that read “WARNING: Smoking Is Allowed In This Establishment” or other similar language.
The owner, operator, or manager of an establishment or premises that qualifies for exemption from the smoking ban must file an Exception from Smoking Ban form with the Indiana Alcohol and Tobacco Commission. This form is available at http://in.gov/atc/files/Smoking_Ban_Exception_Form_Jan2013.pdf. The Commission may require documentation or additional information concerning the exemption of the establishment or premises.
Ind. Code § 7.1-5-12-5: Exceptions to smoking ban; signage; areas where smoking is prohibited in exempted premises; verified statement
Localities may require additional business licenses.