Indiana Code Title 6. Taxation § 6-7-2-7.5

Sec. 7.5. (a) A tax is imposed on the distribution of closed system cartridges in Indiana at the rate of thirty percent (30%) of the wholesale price of the closed system cartridge.  If a closed system cartridge is sold in the same package as a vapor product device, the tax imposed under this subsection shall only apply to the wholesale price of the closed system cartridge if the wholesale cost of the closed system cartridge can be isolated from the vapor product device on the invoice.

(b) The distributor of closed system cartridges, including a person that sells closed system cartridges through a website, is liable for the tax imposed under subsection (a).  The tax is imposed at the time the distributor:

(c) A consumer who purchases untaxed closed system cartridges from a distributor or retailer is liable for the tax imposed under subsection (a).