IPCPR Legislative | Operating Your Business in Indiana

Operating Your Business in Indiana

indiana

Operating Your Business in Indiana

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.

 

Ind. Code § 7.1-3-18.5-1: Tobacco sales certificate required
Ind. Code § 7.1-3-18.5-2: Information required; fees; certification for each location; display of certificate; denial; requirements
Ind. Code § 7.1-3-18.5-3: Contents of certificate; term of certificate; nontransferable

 

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.

 

Ind. Code § 6-7-2-8: Distributor’s license

 

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.

 

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

 

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
    • The business:
      • 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
    • The business:
      • 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.

Indiana Alcohol & Tobacco Commission: Tobacco Applications & Forms
http://www.in.gov/atc/2474.htm

 

Application for Tobacco Sales Certificate
https://forms.in.gov/Download.aspx?id=6000

 

Online Application

https://mylicense.in.gov/EGov/PersonSearchResults.aspx?facility=Y

 

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

 

Form OTP-1A: Application for Other Tobacco Products Distributor’s License
https://forms.in.gov/Download.aspx?id=11626

 

Form OTP-902: Other Tobacco Products Distributor’s License Bond
https://forms.in.gov/Download.aspx?id=2805

 

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 QuickStartGuide
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

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