DIGEST OF CHANGES: This version of the directive changes the definition of wholesale price to include purchase discounts, quantity discounts, and trade discounts.
EFFECTIVE: July 1, 2012
REFERENCE: IC 6-7-2
INTRODUCTION
The purpose of this commissioner's directive is to provide an interpretation of the Other Tobacco Products Tax as it applies to the wholesale price of tobacco products and moist snuff taxed by the ounce and an interpretation of who is a tobacco distributor that is liable for the tax. This directive applies to other tobacco products distributors as defined in IC 6-7-2-2 .
