Indiana Code Title 24. Trade Regulation § 24-3-3-11

Sec. 11. (a) As used in this chapter, “units sold” means the number of individual cigarettes sold in Indiana by the applicable tobacco product manufacturer (whether directly or through a distributor, retailer, or similar intermediary or intermediaries) during the year in question.  The department of state revenue shall, in the manner provided by IC 4-22-2, adopt rules that are necessary to ascertain the number of units sold of such tobacco product manufacturer for each year regardless of whether the state excise tax was due or collected.

(b) The term does not include cigarettes sold on federal military installations or that are otherwise exempt from state excise tax under federal law.

(c) For purposes of this section, concerning cigarettes for which the state cigarette or other tobacco product tax is paid, the cigarettes are considered as being sold in Indiana: