45 IAC 8.1-1-28 Exception to stamping requirements for items in interstate commerce

Authority: IC 6-7-1-15; IC 6-8.1-3-3

Affected: IC 6-7-1-18; IC 6-7-1-19.5

Sec. 28. The tax imposed by IC 6-7-1 upon distributors of cigarettes within this state does not apply to cigarettes which are shipped from within this state to a point outside the state, not to be returned to this state. Distributors do not need to affix tax stamps to the individual packages of cigarettes that are sold and shipped outside the state. The burden of proof, however, is at all times upon the Indiana distributor to show that such cigarettes actually were sold and shipped outside the state, and did not return to the state.

(Department of State Revenue; Reg. 6-7-1-18(020); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1803; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)