IPCPR Legislative | Shipping in Indiana

Shipping in Indiana

indiana

Shipping in Indiana

Indiana does not have any restrictions on the shipping of tobacco products to consumers. Indiana has requirements concerning the shipping of cigarette. In addition, federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

Ind. Code § 24-3-5-4: Requirements

Ind. Code § 24-3-5-5: Mailing or shipping tobacco products

15 U.S.C. §§ 375 to 378

 

Every shipper of tobacco products must register with the department before they sell or otherwise distribute tobacco products to distributors.

 

Ind. Code § 6-7-2-15: Registration of manufacturer, importer, broker, or shipper distributing to distributor

 

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

 

Additional information about licensing in Indiana is available in the Operating Your Business section.

 

Indiana does not have any specific age verification requirements for the shipping of tobacco products. However, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

15 U.S.C. §§ 375 to 378

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 Department of Revenue shall credit or refund to a distributor the tax paid under this chapter on tobacco products that are shipped outside Indiana.

 

Ind. Code § 6-7-2-14: Credit or refund of taxes

 

Every shipper of tobacco products that sells or otherwise distributes tobacco products to distributors shall, before the 15th day of each month, submit proof to the department of all of its sales or other distributions to distributors in the preceding month.

 

Ind. Code § 6-7-2-16: Manufacturer, importer, broker, or shipper; proof of distributions

 

Additional information about taxation in Indiana, including information about tax rates, filings, and forms, is available in the Taxation and Definitions section.

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