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Indiana LAWS & TAXES
- The sale of tobacco or vapor products to a person under 18 years of age is prohibited.1
- The possession of tobacco or vapor products by a person under 18 years of age is prohibited. 2
- Manufacture (including mixing, bottling, and packaging) and sale of e-liquids restricted to persons with proper permits. Retailers prohibited from selling e-liquids with more than 75 mg/ml of nicotine. [Retailers] who ship e-liquids from a delivery sale order shall include as part of the shipping documents a document with the following statement: ‘E-LIQUIDS: Indiana law prohibits the sale of this product to a person who is less than 18 years of age.’3
- E-liquids must be sold in tamper evident, child-resistant packaging, and label must identify nicotine content and include nicotine addictiveness warning, among other requirements.5
- Indiana’s Clean Indoor Air Act has not been amended to prohibit the use of vapor products where smoking is prohibited.
- The following municipalities have ordinances that prohibit vaping where smoking is prohibited (some exclude bars and restaurants): Carmel, Columbus, Goshen, Indianapolis, Greenwood.6
- Manufacture (including mixing, bottling, and packaging) and sale of e-liquids requires permits issued by the state. This requirement could cause many out-of-state online retailers to refuse to ship to the state.7
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
- Smoke-free tobacco products are subject to a state excise tax of 24% of the wholesale price.4
- Vapor products do not have an additional state excise tax.