Sec. 2. A licensed entity distributing pull tabs, punchboards, or tip boards under this article is liable for the tax. The tax is imposed at the time the licensed entity: (1) brings or causes the pull tabs, punchboards, or tip boards to be brought into Indiana for distribution; (2) distributes pull tabs, punchboards, or tip boards in Indiana; or (3) transports pull tabs, punchboards, or tip boards to qualified organizations in Indiana for resale by those qualified organizations.
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