Vapor Taxes - IN
Indiana - Yes on E-Liquid with or without nicotine. Yes on E-Cig Devices.
Indiana HB1001 recently passed a new tax which effective July 1 2022.
Information is current as of: June 08, 2021 If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com
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DEFINITIONS: (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context. For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above. If you are aware of a change or error in this information, please contact us.)
Electronic cigarette means “a device that is capable of providing an inhalable dose of nicotine by delivering a vaporized solution…[and] includes the components and cartridges.”
Electronic delivery device means “any product that: (1) contains or delivers nicotine, lobelia, or any other substance intended for human consumption; and (2) can be used by a person to simulate smoking in the delivery of nicotine, lobelia, or any other substance through inhalation of vapor from the product...[and] includes any component part...whether or not the component part is marketed or sold separately.”
Nicotine liquid container means “a bottle or other container that: (1) contains a nicotine liquid or other substance containing nicotine; and (2) is sold, marketed or intended for use with an electronic cigarette or other electronic delivery device [but does not include such container if it is] prefilled and sealed by the manufacturer and not intended to be opened by the consumer.”
E-liquid means “a substance that: (1) may or may not contain nicotine; and (2) is intended to be vaporized and inhaled using a vapor product.”
Tobacco product means “a product that: (1) contains tobacco, including e-liquid...that contains nicotine; and (2) is intended for human consumption.”
Vapor product means “a powered vaporizer that converts e-liquid to a vapor intended for inhalation.”