Indiana cigarette tax

x2 New Indiana state legislation (Indiana Code 6-7-4) was passed in early 2021 imposing an Electronic Cigarette Tax to be collected by retailers on the sale of open system containers and vapor products. Information Bulletin #206 will be updated (June 2022) to include information on the new e-cigarette tax and available atMar 12, 2021 · Two of the most pertinent stats are these: Indiana, according to the CDC has the fourth highest smoking rate in the country. On the other hand, the state's current cigarette tax ranks 39th nationwide. Feb 02, 2021 · The bill would raise the state tax on a pack of cigarettes from the current 99.5 cents to $1.995 and would also impose a $1.50 tax on a bottle of e-liquid, which is used in e-cigarettes, for vaping. Indiana had originally been looking to increase the state excise tax on cigarettes to $3 per pack, which would have made it the state with the ... Some counties and cities also add their own taxes. Federal taxes are collected too. Here are the current federal cigarette and tobacco tax rates: Cigarettes: $1.01 / 20-pack. Large Cigars: $.4026 / cigar. Little Cigars: $1.01 / 20-pack. Chewing Tobacco: $0.5033 / lb. Pipe Tobacco: $2.8311 / lb. Feb 01, 2022 · Lawmakers only recently imposed the tobacco tax on e-cigarettes and e-liquids. Sen. Travis Holdman (R-Markle) said the measure an effort to bring parity to the vape industry in Indiana. Mar 12, 2021 · Two of the most pertinent stats are these: Indiana, according to the CDC has the fourth highest smoking rate in the country. On the other hand, the state's current cigarette tax ranks 39th nationwide. Apr 02, 2021 · The 50 cents-per-pack increase was projected to raise about $150 million in tax revenue, while the House proposal of a 10% retail tax on electronic cigarette liquids was expected to raise about $5 ... Mar 30, 2017 · Indiana Cigarette Tax. By giveacareindy on March 30, 2017 in Tobacco Cessation. Members of the Alliance for a Healthier Indiana coalition have invited public health advocates to express their support of an increase in Indiana’s cigarette tax. The Senate Appropriations Committee will be voting on the state’s budget, HB 1001, March 30. Feb 01, 2022 · Lawmakers only recently imposed the tobacco tax on e-cigarettes and e-liquids. Sen. Travis Holdman (R-Markle) said the measure an effort to bring parity to the vape industry in Indiana. Feb 04, 2021 · House legislators revised the measure in committee Thursday to direct 40% of Indiana’s cigarette tax revenue toward Medicaid reimbursements for health care providers. Apr 02, 2021 · By TOM DAVIES April 2, 2021. INDIANAPOLIS (AP) — Supporters of boosting Indiana’s cigarette tax expressed frustration Friday with a decision by state Senate Republicans to drop any increase from their state budget proposal being released next week. The removal of the 50 cents-per-pack increase that was included in the House budget bill is ... In Indiana, cigarettes are subject to a state excise tax of $1.00 per pack of 20. Cigarettes are also subject to Indiana sales tax of approximately $0.36 per pack, which adds up to a total tax per pack of $1.36 . The average cost of a pack of cigarettes in Indiana is $5.56, which is the 29th highest in the United States.The cigarette tax imposed by this act (IC 6-7-1) is on the person or company who first sells, uses, consumes, handles or distributes cigarettes within Indiana. It is therefore a tax upon the sale or use of cigarettes and must be initially collec ted by the person or company engaged in the business of selling cigarettes in Indiana as a distributor. Feb 05, 2021 · The bill proposes to double the tax on a pack of cigarettes, adding $1 to the state’s current 99.5 cents per pack tax, and charge a 39% tax on the liquids used in e-cigarettes. Indiana lawmakers ... For more information about Cigarette, E-Cigarette, ENDS, or Other Tobacco Product excise taxes, contact DOR’s, contact DOR, Special Tax Division at [email protected] or 317-615-2710. For more information about the technical requirements for submitting files, contact DOR at [email protected] or leave a message at 317-233-5656. Latest News Indiana Cigarette Tax Stamp Order If you have questions about this form please call (317) 615-2710. Orders may ... Attention: Cigarette Tax Attention: Cigarette Tax P.O. Box 901 7811 Milhouse Road, Suite P Indianapolis, IN 46206-0901 Indianapolis, IN 46241-9612 Indicate Payment Method:Apr 21, 2021 · Indiana’s tax on cigarettes is less than a dollar per pack -- the 39th lowest rate in the country, and even lower than Kentucky. It’s been over a decade since Indiana raised its cigarette tax. The jurisdiction with the highest tax rate on cigarettes is currently the District of Columbia at $5.01 for a pack of 20. New York and Connecticut are tied for second at $4.35/20-pack. Comparing tax rates for other tobacco products is difficult as some states levy a per-unit rate and others take a percentage of wholesale or manufacturer prices.Feb 05, 2021 · The bill proposes to double the tax on a pack of cigarettes, adding $1 to the state’s current 99.5 cents per pack tax, and charge a 39% tax on the liquids used in e-cigarettes. Indiana lawmakers ... Jun 28, 2019 · Tobacco taxes. Indiana is ranked 38th in the U.S. for its cigarette tax of 99.5 cents per pack of 20 cigarettes (enacted July 2007), compared with the national average of $1.81. (The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.) 6-8; Moist snuff is taxed at 40 cents per ounce. Indiana Cigarette Tax 31st highest cigarette tax. The Indiana excise tax on cigarettes is $1.00 per 20 cigarettes, lower then 62% of the other 50 states. Indiana's excise tax on cigarettes is ranked #31 out of the 50 states. The Indiana cigarette tax of $1.00 is applied to every 20 cigarettes sold (the size of an average pack of cigarettes). Feb 04, 2021 · The proposal, now headed to the House Ways and Means Committee, would add $1 to the state’s current 99.5 cents per pack cigarette tax.It also would charge a 39% tax on the liquids used in e ... The cigarette tax imposed by this act (IC 6-7-1) is on the person or company who first sells, uses, consumes, handles or distributes cigarettes within Indiana. It is therefore a tax upon the sale or use of cigarettes and must be initially collec ted by the person or company engaged in the business of selling cigarettes in Indiana as a distributor. The cigarette tax imposed by this act (IC 6-7-1) is on the person or company who first sells, uses, consumes, handles or distributes cigarettes within Indiana. It is therefore a tax upon the sale or use of cigarettes and must be initially collec ted by the person or company engaged in the business of selling cigarettes in Indiana as a distributor. Cigarette smokers in Indiana may be asked to pay a 200 percent higher state excise tax on their cigarettes if lawmakers move ahead with a recent proposal from legislative leaders. The current state tax rate is 99.5 cents per pack but the proposal would increase this rate to $3 per pack.Nov 26, 2020 · MUNSTER, Ind. (AP) — Indiana legislative leaders are willing to increase the state’s cigarette tax but say it must include specifics on how the new revenue will be used to improve public health. Jan 31, 2022 · Tobacco taxes. Indiana is ranked 39th in the U.S. for its cigarette tax of 99.5 cents per pack of 20 cigarettes (enacted July 2007), compared with the national average of $1.91. (The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.) 6-8; Moist snuff is taxed at 40 cents per ounce. New Indiana state legislation (Indiana Code 6-7-4) was passed in early 2021 imposing an Electronic Cigarette Tax to be collected by retailers on the sale of open system containers and vapor products. Information Bulletin #206 will be updated (June 2022) to include information on the new e-cigarette tax and available atEconomics of tobacco use and tobacco control. Indiana received $556.9 million (estimated) in revenue from tobacco settlement payments and taxes in fiscal year 2019.4. Of this, the state allocated $7.5 million in state funds to tobacco prevention in fiscal year 2019, 10.2% of the Centers for Disease Control and Prevention's annual spending ...Tobacco Tax Refund, Inc. 100 W Cypress Creek Road, Suite 930-A Fort Lauderdale, FL 33309 Map & Directions [+]Earlier: House Republicans are pushing for a cigarette tax increase and a major expansion to the state's private school choice programs in their version of the two-year state budget. The $36.3 ...Indiana had originally been looking to increase the state excise tax on cigarettes to $3 per pack, which would have made it the state with the highest cigarette tax in the region, higher than the $2.98 per pack tax in Illinois. If Olthoff's bill passes, Indiana's cigarette tax would be about the same as Michigan's, which is $2 per pack.Apr 02, 2021 · The 50 cents-per-pack increase was projected to raise about $150 million in tax revenue, while the House proposal of a 10% retail tax on electronic cigarette liquids was expected to raise about $5 ... Apr 02, 2021 · The 50 cents-per-pack increase was projected to raise about $150 million in tax revenue, while the House proposal of a 10% retail tax on electronic cigarette liquids was expected to raise about $5 ... FY2022 Federal Funding for State Tobacco Control Programs: $1,832,809*. FY2022 Total Funding for State Tobacco Control Programs: $9,332,809. CDC Best Practices State Spending Recommendation: $73,500,000. Percentage of CDC Recommended Level: 12.7%. State Tobacco-Related Revenue:Apr 02, 2021 · The 50 cents-per-pack increase was projected to raise about $150 million in tax revenue, while the House proposal of a 10% retail tax on electronic cigarette liquids was expected to raise about $5 ... Apr 02, 2021 · The 50 cents-per-pack increase was projected to raise about $150 million in tax revenue, while the House proposal of a 10% retail tax on electronic cigarette liquids was expected to raise about $5 ... Feb 01, 2021 · INDIANAPOLIS — The vote to potentially double Indiana’s cigarette tax was delayed at least one week, as Indiana lawmakers debate where the revenue should go. The Indiana House Committee on Public Health heard testimony from about 10 people on the proposal to increase the state’s tax on cigarettes from $.995 to $1.995 per pack. Feb 01, 2021 · Indiana’s current $1 per pack cigarette tax has been in place since 2007. It would be increased by $1 on July 1st if the bill passes. H.B. 1434 came up for a hearing today before the House ... Indiana had originally been looking to increase the state excise tax on cigarettes to $3 per pack, which would have made it the state with the highest cigarette tax in the region, higher than the $2.98 per pack tax in Illinois. If Olthoff's bill passes, Indiana's cigarette tax would be about the same as Michigan's, which is $2 per pack.The House's version of the budget had called for a 50.5-cent cigarette tax increase per pack, which would have brought the total tax to $1.50 per pack. The House also would have established a new ...Indiana Senate passes budget without cigarette tax hike. Update: The Senate passed its version of the $35.8 billion state budget Tuesday by a 39-10 vote, with one Democrat joining all Republicans ... The Indiana Chamber of Commerce has recommended raising the cigarette tax by $2 per pack to $3. "The pandemic has taught us that poor quality of health, unfortunately, has dire consequences, and we...Feb 04, 2021 · House legislators revised the measure in committee Thursday to direct 40% of Indiana’s cigarette tax revenue toward Medicaid reimbursements for health care providers. The Indiana Department of Revenue (DOR) will be implementing changes in July 2022 for both Cigarette and Other Tobacco Products reporting. To comply with legislative changes effective July 1, 2022, DOR will be updating the Other Tobacco Products (OTP) tax reporting to include Alternative Nicotine Products and Closed System Cartridges.Earlier: House Republicans are pushing for a cigarette tax increase and a major expansion to the state's private school choice programs in their version of the two-year state budget. The $36.3 ...Under legislation enacted in March, Indiana's flat individual income tax rate is scheduled to be reduced from its current 3.23 percent rate to 3.15 percent for tax years 2023 and 2024. In subsequent years, the law uses tax triggers to reduce the rate further if general fund collections grow by at least 2 percent year-over-year (in specified ...In another shift from earlier proposals, the budget will not increase the state's low cigarette tax. The adult smoking rate in Indiana was 21.8 percent in 2017—more than 27 percent higher than the national average of 17.1. Indiana's 99.5 cents-per-pack cigarette tax, which hasn't been increased since 2007, is one of the lowest in the country.FY2022 Federal Funding for State Tobacco Control Programs: $1,832,809*. FY2022 Total Funding for State Tobacco Control Programs: $9,332,809. CDC Best Practices State Spending Recommendation: $73,500,000. Percentage of CDC Recommended Level: 12.7%. State Tobacco-Related Revenue:The cigarette tax imposed by this act (IC 6-7-1) is on the person or company who first sells, uses, consumes, handles or distributes cigarettes within Indiana. It is therefore a tax upon the sale or use of cigarettes and must be initially collec ted by the person or company engaged in the business of selling cigarettes in Indiana as a distributor. In Indiana, cigarettes are subject to a state excise tax of $1.00 per pack of 20. Cigarettes are also subject to Indiana sales tax of approximately $0.36 per pack, which adds up to a total tax per pack of $1.36 . The average cost of a pack of cigarettes in Indiana is $5.56, which is the 29th highest in the United States.Feb 01, 2021 · INDIANAPOLIS — The vote to potentially double Indiana’s cigarette tax was delayed at least one week, as Indiana lawmakers debate where the revenue should go. The Indiana House Committee on Public Health heard testimony from about 10 people on the proposal to increase the state’s tax on cigarettes from $.995 to $1.995 per pack. Feb 01, 2021 · Smokers in the Hoosier State may be paying more for cigarettes in the near future. For the first time in more than a decade, Indiana Lawmakers are proposing a tax increase on cigarettes and imposing a new tax on vaping liquids. The proposal would double the state tax on cigarettes by adding a full dollar per pack to the current 99.5 cent tax. Feb 04, 2021 · House legislators revised the measure in committee Thursday to direct 40% of Indiana’s cigarette tax revenue toward Medicaid reimbursements for health care providers. Nov 26, 2020 · MUNSTER, Ind. (AP) - Indiana legislative leaders are willing to increase the state’s cigarette tax but say any measure must include specifics on how the new revenue will be used to improve ... Under legislation enacted in March, Indiana's flat individual income tax rate is scheduled to be reduced from its current 3.23 percent rate to 3.15 percent for tax years 2023 and 2024. In subsequent years, the law uses tax triggers to reduce the rate further if general fund collections grow by at least 2 percent year-over-year (in specified ...Under legislation enacted in March, Indiana's flat individual income tax rate is scheduled to be reduced from its current 3.23 percent rate to 3.15 percent for tax years 2023 and 2024. In subsequent years, the law uses tax triggers to reduce the rate further if general fund collections grow by at least 2 percent year-over-year (in specified ...The House's version of the budget had called for a 50.5-cent cigarette tax increase per pack, which would have brought the total tax to $1.50 per pack. The House also would have established a new ...Mar 30, 2017 · Indiana Cigarette Tax. By giveacareindy on March 30, 2017 in Tobacco Cessation. Members of the Alliance for a Healthier Indiana coalition have invited public health advocates to express their support of an increase in Indiana’s cigarette tax. The Senate Appropriations Committee will be voting on the state’s budget, HB 1001, March 30. Feb 01, 2021 · Indiana’s current $1 per pack cigarette tax has been in place since 2007. It would be increased by $1 on July 1st if the bill passes. H.B. 1434 came up for a hearing today before the House ... Nov 26, 2020 · Indiana legislative leaders are willing to increase the state's cigarette tax but say any measure must include specifics on how the new revenue will be used to improve public health.Indiana's 21.8 ... Indiana had originally been looking to increase the state excise tax on cigarettes to $3 per pack, which would have made it the state with the highest cigarette tax in the region, higher than the $2.98 per pack tax in Illinois. If Olthoff's bill passes, Indiana's cigarette tax would be about the same as Michigan's, which is $2 per pack.Earlier: House Republicans are pushing for a cigarette tax increase and a major expansion to the state's private school choice programs in their version of the two-year state budget. The $36.3 ...Jul 01, 2007 · Tobacco Excise Tax. Cigarettes. Tax rate per pack of 20: 99.5 cents. Date last changed: July 1, 2007 — from 55.5 cents to 99.5 cents. Year first enacted: 1947. IND. CODE § 6-7-1-12(a) (2007). A tax is also imposed on all cigarette papers, wrappers, or tubes, made or prepared for the purpose of making cigarettes. Apr 02, 2021 · The 50 cents-per-pack increase was projected to raise about $150 million in tax revenue, while the House proposal of a 10% retail tax on electronic cigarette liquids was expected to raise about $5 ... Apr 21, 2021 · Indiana’s tax on cigarettes is less than a dollar per pack -- the 39th lowest rate in the country, and even lower than Kentucky. It’s been over a decade since Indiana raised its cigarette tax. In Indiana, cigarettes are subject to a state excise tax of $1.00 per pack of 20. Cigarettes are also subject to Indiana sales tax of approximately $0.36 per pack, which adds up to a total tax per pack of $1.36 . The average cost of a pack of cigarettes in Indiana is $5.56, which is the 29th highest in the United States.Indiana recently enacted HB 1001 (2021) and SB 382 (2022). This legislation will impose an electronic cigarette tax effective July 1, 2022. The electronic cigarette tax is levied at a rate of 15% on the retail sale of vapor products and open system consumable material.Economics of tobacco use and tobacco control. Indiana received $556.9 million (estimated) in revenue from tobacco settlement payments and taxes in fiscal year 2019.4. Of this, the state allocated $7.5 million in state funds to tobacco prevention in fiscal year 2019, 10.2% of the Centers for Disease Control and Prevention's annual spending ...Feb 05, 2021 · The bill proposes to double the tax on a pack of cigarettes, adding $1 to the state’s current 99.5 cents per pack tax, and charge a 39% tax on the liquids used in e-cigarettes. Indiana lawmakers ... Jun 28, 2019 · Tobacco taxes. Indiana is ranked 38th in the U.S. for its cigarette tax of 99.5 cents per pack of 20 cigarettes (enacted July 2007), compared with the national average of $1.81. (The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.) 6-8; Moist snuff is taxed at 40 cents per ounce. The cigarette tax imposed by this act (IC 6-7-1) is on the person or company who first sells, uses, consumes, handles or distributes cigarettes within Indiana. It is therefore a tax upon the sale or use of cigarettes and must be initially collec ted by the person or company engaged in the business of selling cigarettes in Indiana as a distributor. Feb 04, 2021 · House legislators revised the measure in committee Thursday to direct 40% of Indiana’s cigarette tax revenue toward Medicaid reimbursements for health care providers. Tobacco Tax Refund, Inc. 100 W Cypress Creek Road, Suite 930-A Fort Lauderdale, FL 33309 Map & Directions [+] Nov 27, 2020 · Indiana legislative leaders are willing to increase the state’s cigarette tax but say any measure must include specifics on how the new revenue will be used to improve public health.Indiana’s ... Indiana lawmakers are considering doubling the state's cigarette tax and imposing a tax on e-cigarettes. House Bill 1434 would increase the cigarette tax by $1 per pack, bringing it to $2 per pack, and tax e-cigarettes and e-liquids at 39% of the wholesale price. The taxes would take effect July 1.Indiana recently enacted HB 1001 (2021) and SB 382 (2022). This legislation will impose an electronic cigarette tax effective July 1, 2022. The electronic cigarette tax is levied at a rate of 15% on the retail sale of vapor products and open system consumable material.The Indiana Department of Revenue (DOR) will be implementing changes in July 2022 for both Cigarette and Other Tobacco Products reporting. To comply with legislative changes effective July 1, 2022, DOR will be updating the Other Tobacco Products (OTP) tax reporting to include Alternative Nicotine Products and Closed System Cartridges.Raising the cigarette tax will extinguish the incentive for out-of-state smokers to cross the border to buy cigarettes, he and other retailers say. Indiana's current tax of 99.5 cents per pack is 32nd highest in the country, according to the Federation of Tax Administrators. Michigan charges $2 per pack and Illinois taxes $1.98.Jan 04, 2021 · Debates Indiana lawmakers have been having for years will once again surface in the 2021 session, including whether to raise the state’s cigarette tax. But that issue may find new life thanks to ... Apr 02, 2021 · The 50 cents-per-pack increase was projected to raise about $150 million in tax revenue, while the House proposal of a 10% retail tax on electronic cigarette liquids was expected to raise about $5 ... Nov 26, 2020 · MUNSTER, Ind. (AP) - Indiana legislative leaders are willing to increase the state’s cigarette tax but say any measure must include specifics on how the new revenue will be used to improve ... Nov 26, 2020 · MUNSTER, Ind. (AP) - Indiana legislative leaders are willing to increase the state’s cigarette tax but say any measure must include specifics on how the new revenue will be used to improve ... The new tax rate will be an added 15% of the wholesale price on all e-cigarette cartridges and vaping products. Court temporarily blocks FDA ban on sale of Juul e-cigarettes This tax is additional...The Indiana Department of Revenue (DOR) will be implementing changes in July 2022 for both Cigarette and Other Tobacco Products reporting. To comply with legislative changes effective July 1, 2022, DOR will be updating the Other Tobacco Products (OTP) tax reporting to include Alternative Nicotine Products and Closed System Cartridges. Jan 31, 2022 · Tobacco taxes. Indiana is ranked 39th in the U.S. for its cigarette tax of 99.5 cents per pack of 20 cigarettes (enacted July 2007), compared with the national average of $1.91. (The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.) 6-8; Moist snuff is taxed at 40 cents per ounce. Feb 01, 2021 · Indiana saw a 20% decrease in the consumption of cigarettes following its 2007 tax increase of 44 cents per pack, state Health Commissioner Dr. Kristina Box said. “Most importantly, what we saw ... Nov 26, 2020 · Indiana legislative leaders are willing to increase the state's cigarette tax but say any measure must include specifics on how the new revenue will be used to improve public health.Indiana's 21.8 ... Nov 26, 2020 · MUNSTER, Ind. (AP) — Indiana legislative leaders are willing to increase the state’s cigarette tax but say it must include specifics on how the new revenue will be used to improve public health. The cigarette tax imposed by this act (IC 6-7-1) is on the person or company who first sells, uses, consumes, handles or distributes cigarettes within Indiana. It is therefore a tax upon the sale or use of cigarettes and must be initially collec ted by the person or company engaged in the business of selling cigarettes in Indiana as a distributor. The cigarette tax imposed by this act (IC 6-7-1) is on the person or company who first sells, uses, consumes, handles or distributes cigarettes within Indiana. It is therefore a tax upon the sale or use of cigarettes and must be initially collec ted by the person or company engaged in the business of selling cigarettes in Indiana as a distributor. Jan 31, 2022 · Tobacco taxes. Indiana is ranked 39th in the U.S. for its cigarette tax of 99.5 cents per pack of 20 cigarettes (enacted July 2007), compared with the national average of $1.91. (The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.) 6-8; Moist snuff is taxed at 40 cents per ounce. Mar 29, 2021 · Indiana's Tobacco 21. Indiana’s Tobacco 21 law goes into effect on Wednesday, July 1, 2020. This new law encompasses all tobacco products including non-combustible tobacco products, and e-cigarette devices and e-liquid. Below you will find an overview to the changes in law and Senate Enrolled Act 1. The Indiana Cigarette Tax Registration Certificate Bond amount is currently set at $1,000. Obligee Information. An obligee is the entity that is requiring you to have the Cigarette Tax Registration Certificate bond. Obligee address: Obligee: Indiana Alcohol & Tobacco Commission Street: Indiana Government Center S, Rm. E-114 State: Indiana Zip ... Apr 02, 2021 · The 50 cents-per-pack increase was projected to raise about $150 million in tax revenue, while the House proposal of a 10% retail tax on electronic cigarette liquids was expected to raise about $5 ... Nov 08, 2021 · Indiana's proposed new cigarette tax rate of $1.50 per pack is lower than Illinois' $2.98 per pack cigarette tax, and cigarettes sold in Cook County ($3) and Chicago ($1.18) are subject to ... Nov 27, 2020 · Indiana legislative leaders are willing to increase the state’s cigarette tax but say any measure must include specifics on how the new revenue will be used to improve public health.Indiana’s ... The jurisdiction with the highest tax rate on cigarettes is currently the District of Columbia at $5.01 for a pack of 20. New York and Connecticut are tied for second at $4.35/20-pack. Comparing tax rates for other tobacco products is difficult as some states levy a per-unit rate and others take a percentage of wholesale or manufacturer prices.The cigarette tax imposed by this act (IC 6-7-1) is on the person or company who first sells, uses, consumes, handles or distributes cigarettes within Indiana. It is therefore a tax upon the sale or use of cigarettes and must be initially collec ted by the person or company engaged in the business of selling cigarettes in Indiana as a distributor. Oct 27, 2020 · Tobacco taxes. Indiana is ranked 38th in the U.S. for its cigarette tax of 99.5 cents per pack of 20 cigarettes (enacted July 2007), compared with the national average of $1.82. (The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.) 6-8; Moist snuff is taxed at 40 cents per ounce. New Indiana state legislation (Indiana Code 6-7-4) was passed in early 2021 imposing an Electronic Cigarette Tax to be collected by retailers on the sale of open system containers and vapor products. Information Bulletin #206 will be updated (June 2022) to include information on the new e-cigarette tax and available atFeb 04, 2021 · House legislators revised the measure in committee Thursday to direct 40% of Indiana’s cigarette tax revenue toward Medicaid reimbursements for health care providers. Mar 30, 2017 · Indiana Cigarette Tax. By giveacareindy on March 30, 2017 in Tobacco Cessation. Members of the Alliance for a Healthier Indiana coalition have invited public health advocates to express their support of an increase in Indiana’s cigarette tax. The Senate Appropriations Committee will be voting on the state’s budget, HB 1001, March 30. Feb 01, 2022 · Lawmakers only recently imposed the tobacco tax on e-cigarettes and e-liquids. Sen. Travis Holdman (R-Markle) said the measure an effort to bring parity to the vape industry in Indiana. Nov 26, 2020 · Indiana legislative leaders are willing to increase the state's cigarette tax but say any measure must include specifics on how the new revenue will be used to improve public health.Indiana's 21.8 ... Under legislation enacted in March, Indiana's flat individual income tax rate is scheduled to be reduced from its current 3.23 percent rate to 3.15 percent for tax years 2023 and 2024. In subsequent years, the law uses tax triggers to reduce the rate further if general fund collections grow by at least 2 percent year-over-year (in specified ...Jan 31, 2022 · Tobacco taxes. Indiana is ranked 39th in the U.S. for its cigarette tax of 99.5 cents per pack of 20 cigarettes (enacted July 2007), compared with the national average of $1.91. (The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.) 6-8; Moist snuff is taxed at 40 cents per ounce. New Indiana state legislation (Indiana Code 6-7-4) was passed in early 2021 imposing an Electronic Cigarette Tax to be collected by retailers on the sale of open system containers and vapor products. Information Bulletin #206 will be updated (June 2022) to include information on the new e-cigarette tax and available atJan 31, 2022 · Tobacco taxes. Indiana is ranked 39th in the U.S. for its cigarette tax of 99.5 cents per pack of 20 cigarettes (enacted July 2007), compared with the national average of $1.91. (The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.) 6-8; Moist snuff is taxed at 40 cents per ounce. The cigarette tax imposed by this act (IC 6-7-1) is on the person or company who first sells, uses, consumes, handles or distributes cigarettes within Indiana. It is therefore a tax upon the sale or use of cigarettes and must be initially collec ted by the person or company engaged in the business of selling cigarettes in Indiana as a distributor. Indiana Senate passes budget without cigarette tax hike. Update: The Senate passed its version of the $35.8 billion state budget Tuesday by a 39-10 vote, with one Democrat joining all Republicans ... In Indiana, cigarettes are subject to a state excise tax of $1.00 per pack of 20. Cigarettes are also subject to Indiana sales tax of approximately $0.36 per pack, which adds up to a total tax per pack of $1.36 . The average cost of a pack of cigarettes in Indiana is $5.56, which is the 29th highest in the United States.Feb 04, 2021 · The proposal, now headed to the House Ways and Means Committee, would add $1 to the state’s current 99.5 cents per pack cigarette tax.It also would charge a 39% tax on the liquids used in e ... Jun 28, 2019 · Tobacco taxes. Indiana is ranked 38th in the U.S. for its cigarette tax of 99.5 cents per pack of 20 cigarettes (enacted July 2007), compared with the national average of $1.81. (The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.) 6-8; Moist snuff is taxed at 40 cents per ounce. Cigarette smokers in Indiana may be asked to pay a 200 percent higher state excise tax on their cigarettes if lawmakers move ahead with a recent proposal from legislative leaders. The current state tax rate is 99.5 cents per pack but the proposal would increase this rate to $3 per pack.Nov 27, 2020 · Indiana legislative leaders are willing to increase the state’s cigarette tax but say any measure must include specifics on how the new revenue will be used to improve public health.Indiana’s ... Jun 28, 2019 · Tobacco taxes. Indiana is ranked 38th in the U.S. for its cigarette tax of 99.5 cents per pack of 20 cigarettes (enacted July 2007), compared with the national average of $1.81. (The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.) 6-8; Moist snuff is taxed at 40 cents per ounce. Jan 15, 2021 · Surrounding states have higher per-pack cigarette taxes: Wisconsin’s is $2.52; Michigan’s, $2; Illinois’, $2.42; Ohio’s, $1.60; and even the tobacco state of Kentucky maintains a tax of $1.10. Jul 01, 2007 · Tobacco Excise Tax. Cigarettes. Tax rate per pack of 20: 99.5 cents. Date last changed: July 1, 2007 — from 55.5 cents to 99.5 cents. Year first enacted: 1947. IND. CODE § 6-7-1-12(a) (2007). A tax is also imposed on all cigarette papers, wrappers, or tubes, made or prepared for the purpose of making cigarettes. Indiana Cigarette Tax 31st highest cigarette tax. The Indiana excise tax on cigarettes is $1.00 per 20 cigarettes, lower then 62% of the other 50 states. Indiana's excise tax on cigarettes is ranked #31 out of the 50 states. The Indiana cigarette tax of $1.00 is applied to every 20 cigarettes sold (the size of an average pack of cigarettes). Feb 01, 2021 · Indiana saw a 20% decrease in the consumption of cigarettes following its 2007 tax increase of 44 cents per pack, state Health Commissioner Dr. Kristina Box said. “Most importantly, what we saw ... Apr 10, 2019 · The current state tax on cigarettes is 99-cents per pack. Last week, supporters of the higher cigarette tax held a rally at the state capitol. The rally was organized by the Raise it For Health campaign, a coalition of 200 Indiana organizations. Apr 21, 2021 · Indiana’s tax on cigarettes is less than a dollar per pack -- the 39th lowest rate in the country, and even lower than Kentucky. It’s been over a decade since Indiana raised its cigarette tax. May 09, 2019 · Indiana’s current (per pack) cigarette tax, at just under a dollar, is the lowest in the Midwest and provides a roughly $240 million annually (a modest contributor to the overall budget, less ... Feb 01, 2021 · Smokers in the Hoosier State may be paying more for cigarettes in the near future. For the first time in more than a decade, Indiana Lawmakers are proposing a tax increase on cigarettes and imposing a new tax on vaping liquids. The proposal would double the state tax on cigarettes by adding a full dollar per pack to the current 99.5 cent tax. Nov 26, 2020 · MUNSTER, Ind. (AP) - Indiana legislative leaders are willing to increase the state’s cigarette tax but say any measure must include specifics on how the new revenue will be used to improve ... The House's version of the budget had called for a 50.5-cent cigarette tax increase per pack, which would have brought the total tax to $1.50 per pack. The House also would have established a new ...FY2022 Federal Funding for State Tobacco Control Programs: $1,832,809*. FY2022 Total Funding for State Tobacco Control Programs: $9,332,809. CDC Best Practices State Spending Recommendation: $73,500,000. Percentage of CDC Recommended Level: 12.7%. State Tobacco-Related Revenue:Indiana tobacco laws Tobacco taxes Indiana is ranked 38th in the U.S. for its cigarette tax of 99.5 cents per pack of 20 cigarettes (enacted July 2007), compared with the national average of $1.82. (The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.) 6-8 Moist snuff is taxed at 40 cents per ounce.Feb 04, 2021 · House legislators revised the measure in committee Thursday to direct 40% of Indiana’s cigarette tax revenue toward Medicaid reimbursements for health care providers. Earlier: House Republicans are pushing for a cigarette tax increase and a major expansion to the state's private school choice programs in their version of the two-year state budget. The $36.3 ...Feb 01, 2022 · Lawmakers only recently imposed the tobacco tax on e-cigarettes and e-liquids. Sen. Travis Holdman (R-Markle) said the measure an effort to bring parity to the vape industry in Indiana. Indiana Senate passes budget without cigarette tax hike. Update: The Senate passed its version of the $35.8 billion state budget Tuesday by a 39-10 vote, with one Democrat joining all Republicans ... Feb 22, 2021 · The last time Indiana raised the cigarette tax was in 2007. Indiana’s cigarette tax is the lowest in the Midwest and 39th lowest nationally. “COVID-19 has shown us that there is an urgent need for Indiana to seriously address the high rates of chronic disease in Indiana,” said Danielle Patterson, Indiana government relations director for ... Feb 02, 2021 · Nationwide tracking by the Campaign for Tobacco-Free Kids lists Indiana's current cigarette tax as the country's 39th highest, falling below all neighboring states. Nov 26, 2020 · MUNSTER, Ind. (AP) — Indiana legislative leaders are willing to increase the state’s cigarette tax but say it must include specifics on how the new revenue will be used to improve public health. Jan 04, 2021 · Debates Indiana lawmakers have been having for years will once again surface in the 2021 session, including whether to raise the state’s cigarette tax. But that issue may find new life thanks to ... The new tax rate will be an added 15% of the wholesale price on all e-cigarette cartridges and vaping products. Court temporarily blocks FDA ban on sale of Juul e-cigarettes This tax is additional...Feb 05, 2021 · Indiana Lawmakers Propose Using Cigarette Tax For Medicaid Casey Smith - Associated Press The proposal, now headed to the House Ways and Means Committee, would add $1 to the state’s current 99.5 ... The new tax rate will be an added 15% of the wholesale price on all e-cigarette cartridges and vaping products. Court temporarily blocks FDA ban on sale of Juul e-cigarettes This tax is additional...Indiana recently enacted HB 1001 (2021) and SB 382 (2022). This legislation will impose an electronic cigarette tax effective July 1, 2022. The electronic cigarette tax is levied at a rate of 15% on the retail sale of vapor products and open system consumable material.MUNSTER, Ind. (AP) — Indiana legislative leaders are willing to increase the state's cigarette tax but say any measure must include specifics on how the new revenue will be used to improve public health. Indiana's 21.8% adult smoking rate is one of the highest in the nation, The (Northwest Indiana) Times reported. The Indiana Chamber of ...Jul 01, 2007 · Tobacco Excise Tax. Cigarettes. Tax rate per pack of 20: 99.5 cents. Date last changed: July 1, 2007 — from 55.5 cents to 99.5 cents. Year first enacted: 1947. IND. CODE § 6-7-1-12(a) (2007). A tax is also imposed on all cigarette papers, wrappers, or tubes, made or prepared for the purpose of making cigarettes. Mar 30, 2017 · Indiana Cigarette Tax. By giveacareindy on March 30, 2017 in Tobacco Cessation. Members of the Alliance for a Healthier Indiana coalition have invited public health advocates to express their support of an increase in Indiana’s cigarette tax. The Senate Appropriations Committee will be voting on the state’s budget, HB 1001, March 30. Apr 10, 2019 · The current state tax on cigarettes is 99-cents per pack. Last week, supporters of the higher cigarette tax held a rally at the state capitol. The rally was organized by the Raise it For Health campaign, a coalition of 200 Indiana organizations. The Indiana Department of Revenue (DOR) will be implementing changes in July 2022 for both Cigarette and Other Tobacco Products reporting. To comply with legislative changes effective July 1, 2022, DOR will be updating the Other Tobacco Products (OTP) tax reporting to include Alternative Nicotine Products and Closed System Cartridges.In another shift from earlier proposals, the budget will not increase the state's low cigarette tax. The adult smoking rate in Indiana was 21.8 percent in 2017—more than 27 percent higher than the national average of 17.1. Indiana's 99.5 cents-per-pack cigarette tax, which hasn't been increased since 2007, is one of the lowest in the country.Dec 30, 2020 · Debates Indiana lawmakers have been having for years will once again surface in the 2021 session, including whether to raise the state’s cigarette tax. But that issue may find new life thanks to viewing it through a new lens: the COVID-19 pandemic. Lawmakers have debated an increase in the cigarette tax for half a decade. The Indiana Chamber of Commerce has recommended raising the cigarette tax by $2 per pack to $3. "The pandemic has taught us that poor quality of health, unfortunately, has dire consequences, and we...Feb 01, 2021 · INDIANAPOLIS — The vote to potentially double Indiana’s cigarette tax was delayed at least one week, as Indiana lawmakers debate where the revenue should go. The Indiana House Committee on Public Health heard testimony from about 10 people on the proposal to increase the state’s tax on cigarettes from $.995 to $1.995 per pack. Apr 02, 2021 · The 50 cents-per-pack increase was projected to raise about $150 million in tax revenue, while the House proposal of a 10% retail tax on electronic cigarette liquids was expected to raise about $5 ... Nov 26, 2020 · MUNSTER, Ind. (AP) — Indiana legislative leaders are willing to increase the state’s cigarette tax but say it must include specifics on how the new revenue will be used to improve public health. New Indiana state legislation (Indiana Code 6-7-4) was passed in early 2021 imposing an Electronic Cigarette Tax to be collected by retailers on the sale of open system containers and vapor products. Information Bulletin #206 will be updated (June 2022) to include information on the new e-cigarette tax and available atMUNSTER, Ind. (AP) — Indiana legislative leaders are willing to increase the state's cigarette tax but say any measure must include specifics on how the new revenue will be used to improve public health. Indiana's 21.8% adult smoking rate is one of the highest in the nation, The (Northwest Indiana) Times reported. The Indiana Chamber of ...Jan 31, 2022 · Tobacco taxes. Indiana is ranked 39th in the U.S. for its cigarette tax of 99.5 cents per pack of 20 cigarettes (enacted July 2007), compared with the national average of $1.91. (The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.) 6-8; Moist snuff is taxed at 40 cents per ounce. Nov 26, 2020 · MUNSTER, Ind. (AP) — Indiana legislative leaders are willing to increase the state’s cigarette tax but say it must include specifics on how the new revenue will be used to improve public health. Apr 10, 2019 · The current state tax on cigarettes is 99-cents per pack. Last week, supporters of the higher cigarette tax held a rally at the state capitol. The rally was organized by the Raise it For Health campaign, a coalition of 200 Indiana organizations. For more information about Cigarette, E-Cigarette, ENDS, or Other Tobacco Product excise taxes, contact DOR’s, contact DOR, Special Tax Division at [email protected] or 317-615-2710. For more information about the technical requirements for submitting files, contact DOR at [email protected] or leave a message at 317-233-5656. Latest News Indiana recently enacted HB 1001 (2021) and SB 382 (2022). This legislation will impose an electronic cigarette tax effective July 1, 2022. The electronic cigarette tax is levied at a rate of 15% on the retail sale of vapor products and open system consumable material.In Indiana, cigarettes are subject to a state excise tax of $1.00 per pack of 20. Cigarettes are also subject to Indiana sales tax of approximately $0.36 per pack, which adds up to a total tax per pack of $1.36 . The average cost of a pack of cigarettes in Indiana is $5.56, which is the 29th highest in the United States.The House's version of the budget had called for a 50.5-cent cigarette tax increase per pack, which would have brought the total tax to $1.50 per pack. The House also would have established a new ...Jan 31, 2022 · Tobacco taxes. Indiana is ranked 39th in the U.S. for its cigarette tax of 99.5 cents per pack of 20 cigarettes (enacted July 2007), compared with the national average of $1.91. (The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.) 6-8; Moist snuff is taxed at 40 cents per ounce. Feb 22, 2021 · The last time Indiana raised the cigarette tax was in 2007. Indiana’s cigarette tax is the lowest in the Midwest and 39th lowest nationally. “COVID-19 has shown us that there is an urgent need for Indiana to seriously address the high rates of chronic disease in Indiana,” said Danielle Patterson, Indiana government relations director for ... Feb 01, 2021 · Smokers in the Hoosier State may be paying more for cigarettes in the near future. For the first time in more than a decade, Indiana Lawmakers are proposing a tax increase on cigarettes and imposing a new tax on vaping liquids. The proposal would double the state tax on cigarettes by adding a full dollar per pack to the current 99.5 cent tax. Jan 15, 2021 · Surrounding states have higher per-pack cigarette taxes: Wisconsin’s is $2.52; Michigan’s, $2; Illinois’, $2.42; Ohio’s, $1.60; and even the tobacco state of Kentucky maintains a tax of $1.10. The Indiana excise tax on cigarettes is $1.00 per 20 cigarettes, lower then 62% of the other 50 states. Indiana's excise tax on cigarettes is ranked #31 out of the 50 states. The Indiana cigarette tax of $1.00 is applied to every 20 cigarettes sold (the size of an average pack of cigarettes).Dec 30, 2020 · Debates Indiana lawmakers have been having for years will once again surface in the 2021 session, including whether to raise the state’s cigarette tax. But that issue may find new life thanks to viewing it through a new lens: the COVID-19 pandemic. Lawmakers have debated an increase in the cigarette tax for half a decade. The cigarette tax imposed by this act (IC 6-7-1) is on the person or company who first sells, uses, consumes, handles or distributes cigarettes within Indiana. It is therefore a tax upon the sale or use of cigarettes and must be initially collec ted by the person or company engaged in the business of selling cigarettes in Indiana as a distributor. Nov 26, 2020 · MUNSTER, Ind. (AP) — Indiana legislative leaders are willing to increase the state’s cigarette tax but say it must include specifics on how the new revenue will be used to improve public health. The Indiana Department of Revenue (DOR) will be implementing changes in July 2022 for both Cigarette and Other Tobacco Products reporting. To comply with legislative changes effective July 1, 2022, DOR will be updating the Other Tobacco Products (OTP) tax reporting to include Alternative Nicotine Products and Closed System Cartridges.MUNSTER, Ind. (AP) — Indiana legislative leaders are willing to increase the state's cigarette tax but say any measure must include specifics on how the new revenue will be used to improve public health. Indiana's 21.8% adult smoking rate is one of the highest in the nation, The (Northwest Indiana) Times reported. The Indiana Chamber of ...Jun 29, 2022 · INDIANAPOLIS (WANE) – Indiana will join more than half of U.S. states by implementing a vape tax on July 1. The tax was originally set to add 25% to the wholesale price on all e-cigarette ... Nov 26, 2020 · MUNSTER, Ind. (AP) — Indiana legislative leaders are willing to increase the state’s cigarette tax but say it must include specifics on how the new revenue will be used to improve public health. Feb 04, 2021 · House legislators revised the measure in committee Thursday to direct 40% of Indiana’s cigarette tax revenue toward Medicaid reimbursements for health care providers. May 09, 2019 · Indiana’s current (per pack) cigarette tax, at just under a dollar, is the lowest in the Midwest and provides a roughly $240 million annually (a modest contributor to the overall budget, less ... Jun 29, 2022 · INDIANAPOLIS (WANE) – Indiana will join more than half of U.S. states by implementing a vape tax on July 1. The tax was originally set to add 25% to the wholesale price on all e-cigarette ... Mar 30, 2017 · Indiana Cigarette Tax. By giveacareindy on March 30, 2017 in Tobacco Cessation. Members of the Alliance for a Healthier Indiana coalition have invited public health advocates to express their support of an increase in Indiana’s cigarette tax. The Senate Appropriations Committee will be voting on the state’s budget, HB 1001, March 30. The cigarette tax imposed by this act (IC 6-7-1) is on the person or company who first sells, uses, consumes, handles or distributes cigarettes within Indiana. It is therefore a tax upon the sale or use of cigarettes and must be initially collec ted by the person or company engaged in the business of selling cigarettes in Indiana as a distributor. The new tax rate will be an added 15% of the wholesale price on all e-cigarette cartridges and vaping products. Court temporarily blocks FDA ban on sale of Juul e-cigarettes This tax is additional...Tobacco Tax Refund, Inc. 100 W Cypress Creek Road, Suite 930-A Fort Lauderdale, FL 33309 Map & Directions [+] Feb 04, 2021 · House legislators revised the measure in committee Thursday to direct 40% of Indiana’s cigarette tax revenue toward Medicaid reimbursements for health care providers. The Indiana Department of Revenue (DOR) will be implementing changes in July 2022 for both Cigarette and Other Tobacco Products reporting. To comply with legislative changes effective July 1, 2022, DOR will be updating the Other Tobacco Products (OTP) tax reporting to include Alternative Nicotine Products and Closed System Cartridges.Feb 04, 2021 · House legislators revised the measure in committee Thursday to direct 40% of Indiana’s cigarette tax revenue toward Medicaid reimbursements for health care providers. Mar 30, 2017 · Indiana Cigarette Tax. By giveacareindy on March 30, 2017 in Tobacco Cessation. Members of the Alliance for a Healthier Indiana coalition have invited public health advocates to express their support of an increase in Indiana’s cigarette tax. The Senate Appropriations Committee will be voting on the state’s budget, HB 1001, March 30. In Indiana, cigarettes are subject to a state excise tax of $1.00 per pack of 20. Cigarettes are also subject to Indiana sales tax of approximately $0.36 per pack, which adds up to a total tax per pack of $1.36 . The average cost of a pack of cigarettes in Indiana is $5.56, which is the 29th highest in the United States.Indiana lawmakers are considering doubling the state's cigarette tax and imposing a tax on e-cigarettes. House Bill 1434 would increase the cigarette tax by $1 per pack, bringing it to $2 per pack, and tax e-cigarettes and e-liquids at 39% of the wholesale price. The taxes would take effect July 1.In Indiana, cigarettes are subject to a state excise tax of $1.00 per pack of 20. Cigarettes are also subject to Indiana sales tax of approximately $0.36 per pack, which adds up to a total tax per pack of $1.36 . The average cost of a pack of cigarettes in Indiana is $5.56, which is the 29th highest in the United States. The Indiana Chamber of Commerce has recommended boosting the cigarette tax by $2 per pack for a total state tax of $3 per pack. That would be two cents higher than Illinois' $2.98 per pack...Feb 01, 2021 · Indiana saw a 20% decrease in the consumption of cigarettes following its 2007 tax increase of 44 cents per pack, state Health Commissioner Dr. Kristina Box said. “Most importantly, what we saw ... Jan 15, 2021 · Surrounding states have higher per-pack cigarette taxes: Wisconsin’s is $2.52; Michigan’s, $2; Illinois’, $2.42; Ohio’s, $1.60; and even the tobacco state of Kentucky maintains a tax of $1.10. Feb 02, 2021 · The bill would raise the state tax on a pack of cigarettes from the current 99.5 cents to $1.995 and would also impose a $1.50 tax on a bottle of e-liquid, which is used in e-cigarettes, for vaping. Indiana had originally been looking to increase the state excise tax on cigarettes to $3 per pack, which would have made it the state with the ... Feb 04, 2021 · House legislators revised the measure in committee Thursday to direct 40% of Indiana’s cigarette tax revenue toward Medicaid reimbursements for health care providers. Earlier: House Republicans are pushing for a cigarette tax increase and a major expansion to the state's private school choice programs in their version of the two-year state budget. The $36.3 ...Nov 26, 2020 · MUNSTER, Ind. (AP) — Indiana legislative leaders are willing to increase the state’s cigarette tax but say it must include specifics on how the new revenue will be used to improve public health. Feb 02, 2021 · The bill would raise the state tax on a pack of cigarettes from the current 99.5 cents to $1.995 and would also impose a $1.50 tax on a bottle of e-liquid, which is used in e-cigarettes, for vaping. Indiana had originally been looking to increase the state excise tax on cigarettes to $3 per pack, which would have made it the state with the ... Feb 04, 2021 · House legislators revised the measure in committee Thursday to direct 40% of Indiana’s cigarette tax revenue toward Medicaid reimbursements for health care providers. The Indiana Department of Revenue (DOR) will be implementing changes in July 2022 for both Cigarette and Other Tobacco Products reporting. To comply with legislative changes effective July 1, 2022, DOR will be updating the Other Tobacco Products (OTP) tax reporting to include Alternative Nicotine Products and Closed System Cartridges. Jun 28, 2019 · Tobacco taxes. Indiana is ranked 38th in the U.S. for its cigarette tax of 99.5 cents per pack of 20 cigarettes (enacted July 2007), compared with the national average of $1.81. (The District of Columbia has the highest tax at $4.50 and Missouri has the lowest at 17 cents.) 6-8; Moist snuff is taxed at 40 cents per ounce. The cigarette tax imposed by this act (IC 6-7-1) is on the person or company who first sells, uses, consumes, handles or distributes cigarettes within Indiana. It is therefore a tax upon the sale or use of cigarettes and must be initially collec ted by the person or company engaged in the business of selling cigarettes in Indiana as a distributor.