Indiana Code Title 6. Taxation § 6-7-2-0.3

Sec. 0.3. As used in this chapter, “cigar” means a tobacco product that is a roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco that is a cigarette within the meaning of IC 6-7-1-2).  The term includes tobacco products commonly known as “little cigars”, which are cigars with an integrated cellulose acetate filter and that are wrapped in a substance containing tobacco.