If a closed system cartridge is sold in the same package as a vapor product device, the tax imposed under this subsection shall only apply to the wholesale price of the closed system cartridge if the wholesale cost of the closed system cartridge can be isolated from the vapor product device on the invoice.(b) The distributor of closed system cartridges, including a person that sells closed system cartridges through an Internet web site, is liable for the tax imposed under subsection (a). The tax is imposed at the time the distributor:(1) brings or causes closed system cartridges to be brought into Indiana for distribution;(2) manufactures closed system cartridges in Indiana for distribution; or(3) transports closed system cartridges to retail dealers in Indiana for resale by those retail dealers.(c) A consumer who purchases untaxed closed system cartridges from a distributor or retailer is liable for the tax imposed under subsection (a).As added by P.L.165-2021, SEC.108. Amended by P.L.137-2022, SEC.69.
Indiana Legal Code