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BMJ Open 14(7):e085778

We regularly see the following issues that could create a risk of audit and exposure to additional assessments, fines, and penalties: Not having the proper tax permits and licensing for the different tobacco and vapor products you sell Over-collecting taxes on cigars after the $1 cap goes into effect Combined transactions with vapor products and nontaxable parts or accessories Purchasing tobacco or CSC products from an unlicensed distributor and not assuming the distributor role for tax collection purposes Being a remote seller with economic nexus to Indiana and not reporting taxes to the Department of Revenue A business that sells or operates in the tobacco and vapor product space in Indiana could face criminal charges ranging from a Class A misdemeanor to a Level 6 felony for failing to register or pay taxes depending on their knowledge and intent

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Despite increasing health awareness and regulatory measures, tobacco remains a significant commodity, with a vast global consumer base ensuring its continued economic relevance