(1) There is levied and shall be collected a tax upon the sale, use,
consumption, handling, or distribution of all tobacco products in this
state at the rate of twenty percent of the manufacturer's list price of
such tobacco products. Such tax shall be imposed at the time the
(a) Brings, or causes to be brought, into this state from without the state tobacco products for sale;
(b) Makes, manufactures, or fabricates tobacco products in this state for sale in this state; or
(c) Ships or transports tobacco products to retailers in this state to be sold by those retailers.