Indiana Code Title 6. Taxation § 6-7-4-10

Sec. 10. (a) It is unlawful for any retail dealer to sell consumable material or vapor products in Indiana unless the retail dealer has a valid open system electronic cigarette retail dealer's certificate issued by the department.

(b) The department shall issue certificates to applicants that qualify under this section.  A certificate issued under this section is valid for two (2) years unless revoked or suspended by the department and is not transferable.  An open system electronic cigarette retail dealer's certificate may be revoked or suspended by the department in the same manner, for the same reasons, and is subject to the same procedures as for the revocation or suspension of a retail merchant's certificate under IC 6-2.5-8-7.  If a retail dealer's retail merchant's certificate under IC 6-2.5-8 expires or is revoked by the department, an open system electronic cigarette retail dealer's certificate issued to the retail dealer under this subsection shall automatically be revoked without notice otherwise required under IC 6-2.5-8.

(c) An applicant for a certificate under this section must submit proof to the department of the appointment of an agent for service of process in Indiana if the applicant is:

(d) To obtain or renew a certificate under this section, a person must:

(e) If business is transacted at two (2) or more places by one (1) retail dealer, a separate certificate must be obtained for each place of business.

(f) Each certificate must be numbered, show the name and address of the retail dealer, and be posted in a conspicuous place at the place of business for which it is issued.

(g) If the department determines that a bond provided by a certificate is inadequate, the department may require a new bond in the amount necessary to fully protect the state.