5/12/2022
Indiana recently enacted HB 1001 (2021) and SB 382 (2022). This legislation will impose an electronic cigarette tax effective July 1, 2022. The electronic cigarette tax is levied at a rate of 15% on the retail sale of vapor products and open system consumable material. For closed system vapor cartridges, the excise tax is levied at a rate of 15% of the wholesale price.
