Indiana Code Title 6. Taxation § 6-7-4-8

(1) A device, such as an electronic cigarette, that employs a mechanical heating element, battery, or electronic circuit, regardless of shape or size, that can be used to produce vapor from consumable material that may or may not be sold with the device.

(2) Any open system container of a consumable material in a solution or other form that is intended to be used with or in a device described in subdivision (1).