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.