IC 6-7-1-1: Purpose; liability for tax

Sec. 1. (a) It is the intent and purpose of this chapter to impose a tax on all cigarettes sold, used, consumed, handled, or distributed within this state, which shall be collected from the person who first sells, uses, consumes, handles, or distributes the cigarettes.

(b) It is further the intent and purpose of this chapter that whenever any cigarettes are given for advertising or any purpose whatsoever, they shall be taxed in the same manner as if they were sold, used, consumed, handled, or distributed in this state.