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Sept. 28, 2010
If you buy your cigarettes online, you are still required to pay Indiana cigarette tax and sales tax.
A federal law called the Jenkins Act now requires Internet vendors that sell cigarettes to provide the Indiana Department of Revenue with receipts that show who in Indiana has purchased cigarettes over the Internet.
Cigarettes sold or used in Indiana are subject to the state cigarette excise tax, whether it is the cigarette pack you buy at you local gas station or the pack you buy online. Cigarettes are taxed at 99.5 cents per pack of 20 cigarettes and 124.375 cents per pack of 25 cigarettes.
If you do prefer to buy your cigarettes online, it is easy to avoid receiving a notice from the Indiana Department of Revenue and owing penalty and interest. You may pay the cigarette tax you owe from buying online using the CT-115 Indiana Cigarette Tax Return, available at on the Department’s Web site at www.in.gov/dor
However, if you are one of the thousands of Hoosiers who have already received a notice from the Indiana Department of Revenue because you have already purchased cigarettes online and did not pay the excise tax, be sure to complete Form CT-115 Indiana Cigarette Tax Return and pay the taxes due as soon as possible to avoid having the matter turned over to your local county sheriff for collection action.
If you would like to speak with a bilingual representative from the Department of Revenue to learn more about cigarette taxes, please call (317) 232-2240 (press 2 for Spanish) from 8 a.m. to 4:30 p.m., Monday through Friday. You can submit questions via e-mail to firstname.lastname@example.org You may also visit our Spanish Web site www.impuestos.in.gov/
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