Indiana Code Title 6. Taxation § 6-7-1-12

(1) On cigarettes weighing not more than three (3) pounds per thousand (1,000), a tax at the rate of fourteen and nine hundred seventy-five thousandths cents ($0.14975) per individual cigarette.

(2) On cigarettes weighing more than three (3) pounds per thousand (1,000), a tax at the rate of nineteen and nine hundred two thousandths cents ($0.19902) per individual cigarette, except that if any cigarettes weighing more than three (3) pounds per thousand (1,000) shall be more than six and one-half (6 1/2 ) inches in length, they shall be taxable at the rate provided in subdivision (1), counting each two and three-fourths (2 3/4 ) inches (or fraction thereof) as a separate cigarette.