IC 6-7-1-6 — "Distributor"
Chapter 1. Cigarette Tax
Bills amending this section
Section text
Sec. 6. As used in this chapter, "distributor" means and includes every person who sells, barters, exchanges, or distributes cigarettes in the state of Indiana to retail dealers for the purpose of resale, or who purchases cigarettes directly from a manufacturer of cigarettes, or who purchases for resale cigarettes directly from a manufacturer of cigarettes, or from a wholesaler, jobber, or distributor outside of the state of Indiana who is not a distributor holding a registration certificate issued under this chapter.
Formerly: Acts 1947, c.222, s.6. As amended by P.L.2-1988, SEC.22; P.L.128-2026, SEC.35.
Source: official publisher (2026 edition)