Excise tax levied.
An excise tax is levied on tobacco products in the state at the rate of
75 percent of the wholesale price of the tobacco products. The tax is
levied when a person
(1) brings, or causes to be brought, a tobacco product into the state
from outside the state for sale;
(2) makes, manufactures, or fabricates a tobacco product in the state
for sale in the state; or
(3) ships or transports a tobacco product to a retailer in the state for
sale by the retailer.