Effective 7-1-2022.
Sec. 7.5. (a) A tax is imposed on the distribution of closed system cartridges in Indiana at the rate of twenty-five percent (25%) of the wholesale price of the closed system cartridge.
(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, including closed system cartridges purchased through an Internet web site, a catalog, or other similar means, is liable for the tax imposed under subsection (a).
As added by P.L.165-2021, SEC.108.