Indiana § 6-7-1-12 - Rate of taxation
Full text of Indiana Indiana Code § 6-7-1-12 — Rate of taxation, with citation guidance and answers to common questions.
§ 6-7-1-12. Rate of taxation
Sec. 12. The following taxes are imposed, and shall be collected and paid as provided in this chapter, upon the sale, exchange, bartering, furnishing, giving away, or otherwise disposing of cigarettes within the state of Indiana:
(1) On cigarettes weighing not more than three (3) pounds per thousand (1,000), a tax at the rate of fourteen and nine hundred seventy-five thousandths cents ($0.14975) per individual cigarette.
(2) On cigarettes weighing more than three (3) pounds per thousand (1,000), a tax at the rate of nineteen and nine hundred two thousandths cents ($0.19902) per individual cigarette, except that if any cigarettes weighing more than three (3) pounds per thousand (1,000) shall be more than six and one-half (6 1/2) inches in length, they shall be taxable at the rate provided in subdivision (1), counting each two and three-fourths (2 3/4) inches (or fraction thereof) as a separate cigarette.
Formerly: Acts 1947, c.222, s.11; Acts 1963(ss), c.37, s.3; Acts 1965, c.225, s.1. As amended by Acts 1977(ss), P.L.9, SEC.3; P.L.96-1987, SEC.2; P.L.192-2002(ss), SEC.135; P.L.218-2007, SEC.2; P.L.191-2016, SEC.4; P.L.213-2025, SEC.85.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-7-1-12
What does Indiana Code § 6-7-1-12 cover?
Section 6-7-1-12 ("Rate of taxation") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-7-1-12?
A common citation format is "Indiana Code § 6-7-1-12" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-7-1-12 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.