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Cigarette and Other Tobacco Products Tax

Changes Effective July 2022 (information on CIG and OTP reporting through June 30, 2022)

The Indiana Department of Revenue (DOR) has implemented changes to both Cigarette and Other Tobacco Products reporting that have been in effect since July 18, 2022.

To comply with legislative changes effective July 1, 2022, DOR has updated the Other Tobacco Products (OTP) tax reporting to include Alternative Nicotine Products and Closed System Cartridges. The Indiana OTP-M monthly tax return has been revised to require additional information for a newly added column “C” for Closed System Cartridges (15% of wholesale price).

DOR has also adopted the current FTA Uniformity Standards for Cigarette tax reporting. The current CIG-TS (transaction schedule), CIG-IS (inventory schedule), and CIG-SS (stamp schedule) has been revised to align with the current uniformity standards. Changes and enhancements have been made to the current monthly return CIG-M to separate cover pages for CIG-RM (Cigarette Resident Monthly cover page) and CIG-NRM (Cigarette Non-resident Monthly cover page).

Cigarette and Other Tobacco Products tax reporting should now be done using DOR’s e-services portal, INTIME. This portal offers customers the opportunity to view their tax account, file returns, amend returns, make payments to accounts, and view any correspondence from DOR. More information on using INTIME, including user guides, is available.

More information (on electronic filing, updated forms, schemas, and converter tools) is available below.

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  • Electronic Filing for Cigarette Taxpayers

    Any customer 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-NRM: Cigarette Distributor's Non-Resident Monthly Return
    • CIG-RM: Cigarette Distributor's Resident 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-RM (resident) and CIG-NRM (non-resident) forms. PACT Act filers who do not file the CIG-RM or CIG-NRM forms will file the CIG-TS.

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

    Option 1: INTIME

    The Indiana Taxpayer Information Management Engine, branded as INTIME, is the Indiana Department of Revenue’s (DOR) e-services portal at intime.dor.in.gov which enables customers to manage their tax obligations in one convenient location, 24/7.

    Cigarette and Other Tobacco Products tax obligations can be submitted and paid directly through INTIME.

    In order to use INTIME to manage Cigarette and Other Tobacco Products taxes, customers must create a logon using an Indiana taxpayer identification number (TID) and a Letter ID (found in the top-right corner of any letter) provided by DOR. If you do not have one, a “Welcome Letter” can be requested during the INTIME logon registration process.

    For more information on filing and paying Cigarette and Other Tobacco Products tax obligations via INTIME, the following guides are available:

    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. XML files (under 10 MB in size) can be submitted via INTIME. The following links provide this schema information:

    For more information on submitting XML files via INTIME, see the INTIME Guide for Alcohol, Cigarette, and Other Tobacco Products Tax Customers.

    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 for submitting bulk files of more than 10 MB in size:

    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. There are two methods for submitting files:

    • Files less than 10 MB in size should be submitted via INTIME
    • Files more than 10 MB in size must be submitted via SFTP bulk upload.

    More information on using INTIME to submit your files is available in the INTIME Guide for Alcohol, Cigarette and Other Tobacco Products Customers.

    More information on using bulk upload is available in the SFTP Bulk Upload Guide. See more resources for bulk filing Indiana taxes.

    Electronic Payments

    Electronic payments can be made via INTIME or electronic funds transfer (EFT).

    INTIME payments can be made using a bank account, ACH debit, and credit or debit card. Convenience fees for these options are as follows:

    • Bank payment (via INTIME): No fee
    • ACH debit: No fee
    • Credit card:
      • Individual: 1.99% of the total transaction amount + $1
      • Corporate: 2.63% of the total transaction amount + $1
    • Debit card:
      • Payments less than $100.00: a flat fee of $2.99
      • Payment greater than or equal to $100.00: a flat fee of $3.75
    • Visa, MasterCard and Discover are currently accepted

    Cigarette Forms

    Name State Form NumberDescription File Type
    AFF-2 51417 Cigarette Distributors Affidavit fill-in pdf
    CIG-1 50835 Cigarette Tax Registration Certificate Bond INTIME or fill-in pdf
    CIG-1A 48477 Application For Cigarette Distributor's Registration Certificate INTIME or fill-in pdf
    CIG-1FS 49375 Cigarette Tax Financial Statement INTIME or fill-in pdf
    CIG-2 50838 Cigarette Tax Stamps Payment Bond INTIME or fill-in pdf
    CIG-BDC 55959 Bad Debt Credit INTIME or fill-in pdf
    Schedule CIG-IS 55564 Supporting schedule to file with CIG-RM and CIG-NRMINTIME or fill-in pdf
    CIG-M 53417 Monthly Return for Cigarette Distributors INTIME or fill-in pdf
    Schedule CIG-SS 55566 Supporting schedule to file with CIG-RM and CIG-NRM INTIME or fill-in pdf
    Schedule CIG-TS 55565 Supporting schedule to file with CIG-RM and CIG-NRM and PACT Act Report* INTIME or fill-in pdf
    CT-4A 46862 Cigarette Tax Stamp Order INTIME or 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
    PACT-REG N/A PACT ACT Registration Form fill-in pdf

    *Entities only needing to report PACT Act information can file this schedule without the CIG-RM and CIG-NRM forms.

  • Electronic Filing for Other Tobacco Products Taxpayers

    Any customer required to pay Other Tobacco Products 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:

    • OTP-M: Other Tobacco Products Monthly Return
    • OTPM-S: Other Tobacco Products Schedule
    • 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 electronic filing.

    Option 1: INTIME

    INTIME enables customers to file and pay their Other Tobacco Products tax obligations in one convenient location, 24/7.

    In order to use INTIME to manage Other Tobacco Products taxes, customers must create a logon using an Indiana taxpayer identification number (TID) and a Letter ID (found in the top-right corner of any letter) provided by DOR. If you do not have one, a “Welcome Letter” can be requested during the INTIME logon registration process.

    For more information on filing and paying Other Tobacco Products tax obligations via INTIME, the following guides are available:

    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. XML files (under 10 MB in size) can be submitted via INTIME. 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 for submitting bulk files of more than 10 MB in size:

    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. There are two methods for submitting files:

    • Files less than 10 MB in size should be submitted via INTIME.
    • Files more than 10 MB in size must be submitted via SFTP bulk upload.

    More information on using INTIME to submit your files is available in the INTIME Guide for Alcohol, Cigarette and Other Tobacco Products Customers.

    More information on using bulk upload is available in the SFTP Bulk Upload Guide. See more resources for bulk filing Indiana taxes.

    Electronic Payments

    Electronic payments can be made via INTIME or electronic funds transfer (EFT).

    INTIME payments can be made using a bank account, ACH debit, and credit or debit card. Convenience fees for these options are as follows:

    • Bank payment (via INTIME): No fee
    • ACH debit: No fee
    • Credit card:
      • Individual: 1.99% of the total transaction amount + $1
      • Corporate: 2.63% of the total transaction amount + $1
    • Debit card:
      • Payments less than $100.00: a flat fee of $2.99
      • Payment greater than or equal to $100.00: a flat fee of $3.75
    • Visa, MasterCard and Discover are currently accepted

    Other Tobacco Products Forms

    Name State Form NumberDescription File Type
    CIG-1FS 49375 Cigarette Tax Financial Statement fill-in pdf
    CIG-1FS 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 INTIME or fill-in pdf
    OTP-M 46853 Other Tobacco Products Monthly Return INTIME or fill-in pdf
    Schedule OTP-M-S 55555 Supporting schedule to file with OTP-M INTIME or fill-in pdf
    Schedule OTP-PACT 55568 Monthly PACT ACT Report INTIME or fill-in pdf
    PACT-REG n/a PACT ACT Registration Form fill-in pdf
  • Electronic Filing for Electronic Nicotine Delivery Systems Filers

    Customers who wish to file PACT returns for Electronic Nicotine Delivery Systems (ENDS) electronically, see the OTP Information noted above with regard to OTP-PACT.

    Electronic Nicotine Delivery Systems (ENDS) Forms

    Name State Form NumberDescription File Type
    PACT-REG N/A PACT ACT Registration Form fill-in pdf
    Schedule OTP-PACT 55568 Monthly PACT ACT Report INTIME or fill-in pdf
  • Electronic Filing for Electronic Cigarette Taxpayers

    Any customer required to pay electronic cigarette (e-Cigarette) excise taxes must file returns and submit payments electronically.

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

    For more information on filing and paying E-Cigarette tax obligations via INTIME, the following guides are available:

    Electronic Payments

    Electronic payments can be made via INTIME or electronic funds transfer (EFT).

    INTIME payments can be made using a bank account, ACH debit, and credit or debit card. Convenience fees for these options are as follows:

    • Bank payment (via INTIME): No fee
    • ACH debit: No fee
    • Credit card:
      • Individual: 1.99% of the total transaction amount + $1
      • Corporate: 2.63% of the total transaction amount + $1
    • Debit card:
      • Payments less than $100.00: a flat fee of $2.99
      • Payment greater than or equal to $100.00: a flat fee of $3.75
    • Visa, MasterCard and Discover are currently accepted

    Electronic Cigarette Forms

    Name State Form NumberDescription File Type
    ECG-1A 53055 Application for Electronic Cigarette Retail Dealer’s Certificate INTIME or fill-in pdf
    ECG-103 53089 Electronic Cigarette Tax Return for Retailers INTIME or fill-in pdf
    ECG-3 53078 Electronic Cigarette Tax Registration Certificate Bond fill-in pdf

Contact Us

For more information about Cigarette, E-Cigarette, ENDS, or Other Tobacco Products excise taxes, contact DOR’s Special Tax Division at incigtax@dor.in.gov or 317-615-2710.

For more information about the technical requirements for submitting files, contact DOR at bulkfiler@dor.in.gov or leave a message at 317-233-5656.

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