Do I need a tobacco sales certificate?
A person may not sell or otherwise distribute in exchange for consideration a tobacco product at retail without a valid tobacco sales certificate issued by the ATC. A certificate may be issued only to a person who owns or operates at least one of the following: (1) A premises consisting of a permanent building or structure where the tobacco product is sold or distributed. (2) A premises upon which a cigarette vending machine is located.
Needs a new paragraph added: Both on-line and mail-in applications for tobacco certificates are available here - http://www.in.gov/atc/2474.htm