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Cigarette and Other Tobacco Products Tax

Electronic Filing for Cigarette Taxpayers  Cigarette Tax Forms  Electronic Filing for Other Tobacco Products Taxpayers  Other Tobacco Products Tax Forms  Contact Us

Electronic Filing for Cigarette Taxpayers

Any person who is required to pay cigarette excise taxes must file returns and submit payments electronically. Any informational returns that do not require a tax payment also must be filed electronically.

The electronic filing requirements apply to the following forms:

  • CIG-M: Cigarette Distributor's Monthly Return
  • CT-19: Monthly Report of Cigarettes Stamped and Roll-Your-Own Tobacco Purchased
  • CIG-TS: Cigarette Transaction Schedule*

*The CIG-TS is a dual-purpose form. Distributors will file the CIG-TS as a schedule with the CIG-M. PACT Act filers who do not file the CIG-M will file the CIG-TS.

Although electronic filing is required, paper forms with instructions are available so taxpayers can see what is required.

Electronic File Creation

There are two methods for creating files. The first method involves extracting the data from your recordkeeping system and utilizing the XML schema definitions to format your data correctly. The following links provide this schema information:

The other method for creating the file uses a converter tool. To use this method, you download an excel template, input your data, and export the data to XML. The following links provide the file converters as well as a step-by-step user guide:

File Submission

Before a file can be submitted, filers must have a 10-digit tax identification (TID) number with a 3-digit location number. In order to register with the Indiana Department of Revenue (DOR), email bulkfiler@dor.in.gov and provide your 13-digit number along with the form type you will be filing. You then will be sent a vendor code, username, and password.

There are two methods for submitting files. The first method, for files smaller than 2 MB, involves logging in to the following site and attaching your XML file:

The second method is bulk upload. If your file is larger than 2 MB, this is the required method for submission. The following guide provides the information you will need:

Regardless of the submission method, filers must upload successfully two test files without errors prior to submitting production files.

Electronic Payments

If you wish to submit ACH credit payments, refer to the electronic funds transfer (EFT) guide online.

You can make a payment using an electronic check, credit card or debit card. Convenience fees for these options are as follows:

  • Electronic check - $1.00
  • Credit card - 1.99% of payment plus $1.00
  • Debit card - $2.99 for payments less than $100 or $3.75 for payments greater than or equal to $100

Cigarette Forms

Name State Form Number Description File Type
AFF-2 51417 Cigarette Distributors Affidavit fill-in pdf
CIG-1 50835 Cigarette Tax Registration Certificate Bond fill-in pdf
CIG-1A 48477 Application For Cigarette Distributor's Registration Certificate fill-in pdf
CIG-1FS 49375 Cigarette Tax Financial Statement fill-in pdf
CIG-2 50838 Cigarette Tax Stamps Payment Bond fill-in pdf
CIG-BDC 55959 Bad Debt Credit fill-in pdf
Schedule CIG-IS 55564 Supporting schedule to file with CIG-M fill-in pdf
CIG-M 53417 Monthly Return for Cigarette Distributors fill-in pdf
CIG-PT 55567 Monthly Return for Cigarette Papers and Tubes
Not required for tax periods beginning July 1, 2016 and thereafter.
fill-in pdf
Schedule CIG-PT-S 55599 Supporting schedule to file with CIG-PT
Not required for tax periods beginning July 1, 2016 and thereafter.
fill-in pdf
Schedule CIG-SS 55566 Supporting schedule to file with CIG-M fill-in pdf
Schedule CIG-TS 55565 Supporting schedule to file with CIG-M/PACT Act Report* fill-in pdf
CT-4A 46862 Cigarette Tax Stamp Order fill-in pdf
CT-19 51482 Monthly Report of Cigarettes Stamped and Roll-Your-Own Tobacco Purchased fill-in pdf
CT-115 53437 Indiana Cigarette Tax Return fill-in pdf
TMC-1 51483 Tobacco Manufacturer Certificate fill-in pdf

*Entities only needing to report PACT Act information can file this schedule without the CIG-M

Electronic Filing for Other Tobacco Products Taxpayers

The payment of other tobacco products excise taxes must file returns electronically and submit payments electronically. Any informational returns that do not require a tax payment also must be filed electronically.

The electronic filing requirements apply to the following forms:

  • OTP-M: Other Tobacco Products Monthly Return
  • CT-19: Monthly Report of Cigarettes Stamped and Roll-Your-Own Tobacco Purchased
  • OTP-PACT: Monthly PACT Act Report

Although electronic filing is required, paper forms with instructions are available so customers can see what is required.

There are three options for electronically filing.

Option 1: INtax

INtax, Indiana's free online tool to manage business tax obligations, now includes OTP taxes.

In order to use INtax for OTP taxes, you must have an Indiana taxpayer identification number (TID) and an access code provided by the Indiana Department of Revenue (DOR). If you do not have a TID, please call (317) 615-2710 to obtain both your TID and access code. If you already have a TID, you can request your access code by calling (317) 615-2710. You also can request your access code be sent to you via the US Postal Service during the INtax registration process.

Option 2: XML Schema

This method involves extracting the data from your recordkeeping system and utilizing the XML schema definitions to format your data correctly. The following links provide this schema information:

Option 3: Bulk File Converter

This method for creating the file uses a converter tool. Under this methodology, you download an excel template, input your data, and export the data to XML. The following links provide the file converters as well as a step-by-step user guide:

File Submission

If you use the XML Schema or Bulk File Converter methods to create files for electronic filing, you also must submit those files to DOR.

Before a file can be submitted, filers must have a 10-digit tax identification (TID) number with a 3-digit location number. In order to register with DOR, email bulkfiler@dor.in.gov and provide your 13-digit number along with the form type you will be filing. You then will be sent a vendor code, username, and password.

There are two methods for submitting files. The first method, for files smaller than 2 MB, involves logging in to the following site and attaching your XML file:

The second method is bulk upload. If your file is larger than 2 MB, this is the required method for submission. The following guide provides the information you will need:

Regardless of the submission method, filers must upload successfully two test files without errors prior to submitting production files.

Electronic Payments

If you wish to submit ACH credit payments, refer to the electronic funds transfer (EFT) guide online.

If you wish to make a payment using an electronic check, credit card or debit card, please visit our online payment system. Convenience fees for these options are as follows:

  • Electronic check - $1.00
  • Credit card - 1.99% of payment plus $1.00
  • Debit card - $2.99 for payments less than $100 or $3.75 for payments greater than or equal to $100

Other Tobacco Products Forms

Name State Form Number Description File Type
CIG-1FS 49375 Cigarette Tax Financial Statement fill-in pdf
CT-19 51482 Monthly Report of Cigarettes Stamped and Roll-Your-Own Tobacco Purchased fill-in pdf
OTP-1A 55535  Application For Other Tobacco Products Distributor's License fill-in pdf
OTP-902 50831 Other Tobacco Products Distributor’s License Bond pdf
OTP-M 46853 Other Tobacco Products Monthly Return fill-in pdf
Schedule OTP-M-S 55555 Supporting schedule to file with OTP-M fill-in pdf
Schedule OTP-PACT 55568 Monthly PACT Act Report fill-in pdf

Contact Us

For more information about cigarette excise taxes or other tobacco product excise tax, please contact DOR, Special Tax Division:

For more information about the technical requirements for submitting files, please contact the DOR, Information Technology Division:

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