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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

NameState Form NumberDescriptionFile Type
AFF-251417Cigarette Distributors Affidavitfill-in pdf
CIG-150835Cigarette Tax Registration Certificate Bondfill-in pdf
CIG-1A48477Application For Cigarette Distributor's Registration Certificatefill-in pdf
CIG-1FS49375Cigarette Tax Financial Statementfill-in pdf
CIG-250838Cigarette Tax Stamps Payment Bondfill-in pdf
CIG-BDC55959Bad Debt Creditfill-in pdf
Schedule CIG-IS55564Supporting schedule to file with CIG-Mfill-in pdf
CIG-M53417Monthly Return for Cigarette Distributorsfill-in pdf
CIG-PT55567Monthly Return for Cigarette Papers and Tubes
Not required for tax periods beginning July 1, 2016 and thereafter.
fill-in pdf
Schedule CIG-PT-S55599Supporting schedule to file with CIG-PT
Not required for tax periods beginning July 1, 2016 and thereafter.
fill-in pdf
Schedule CIG-SS55566Supporting schedule to file with CIG-Mfill-in pdf
Schedule CIG-TS55565Supporting schedule to file with CIG-M/PACT Act Report*fill-in pdf
CT-4A46862Cigarette Tax Stamp Orderfill-in pdf
CT-1951482Monthly Report of Cigarettes Stamped and Roll-Your-Own Tobacco Purchasedfill-in pdf
CT-11553437Indiana Cigarette Tax Returnfill-in pdf
TMC-151483Tobacco Manufacturer Certificatefill-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

NameState Form NumberDescriptionFile Type
CIG-1FS49375Cigarette Tax Financial Statementfill-in pdf
CT-1951482Monthly Report of Cigarettes Stamped and Roll-Your-Own Tobacco Purchasedfill-in pdf
OTP-1A55535 Application For Other Tobacco Products Distributor's Licensefill-in pdf
OTP-90250831Other Tobacco Products Distributor’s License Bondpdf
OTP-M46853Other Tobacco Products Monthly Returnfill-in pdf
Schedule OTP-M-S55555Supporting schedule to file with OTP-Mfill-in pdf
Schedule OTP-PACT55568Monthly PACT Act Reportfill-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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