Cigarette, E-cigarette & Other Tobacco Products

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.

Effective Jan. 1, 2027, the Indiana Department of Revenue adopts the Federation of Tax Administrators (FTA) Uniformity Standards for Other Tobacco Products (OTP).
Any manufacturer, distributor, or remote seller of other tobacco products are required to file any returns and submit any payments electronically.

The electronic filing requirements apply to the following forms:

• OTP-RM: Other Tobacco Products Resident Distributors Excise Tax Return
• OTP-NRM: Other Tobacco Products Non-Resident Distributors Excise Tax Return
• OTP-M-S: Other Tobacco Products Schedule
• CT-19: Monthly Report of Cigarettes Stamped and Roll-Your-Own Tobacco Purchased

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.

Register for INTIME

INTIME is the Indiana Department of Revenue’s (DOR) customer portal, which enables customers to manage their tax obligations in one convenient location, 24/7.
To use INTIME to manage cigarette and Other Tobacco Product taxes, customers must create a logon using an Indiana taxpayer identification number (TID) and a Letter ID (located at 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 Product tax obligations via INTIME, the following guides are available:

• XML Electronic Filing for Other Tobacco Products Data
• INTIME Guide for Business Customers

Filing options

If your file size is consistently less than 10MB, you must either:

• Manually key your returns within INTIME. Use the “save draft” function to save your work and come back to finalize and submit.
  Or
• Build your XML file using DOR’s schema information. Then upload your XML file via INTIME.

If your file size exceeds 10MB:

• You must build your XML file using DOR’s schema information, then upload your file via SFTP bulk upload.

A list of electronic methods and options for filing is available to determine which method best fits your needs. If you have questions, contact bulkfiler@dor.in.gov.

XML Schema information

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 with business rules describing common errors user may encounter:

• Schemas
• Schema Definitions
• OTP XML Business Rules
• XML Electronic Filing for Other Tobacco Products Data
• Sample Return
• Example Forms

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 (Visa, MasterCard or Discover):
  • Individual: 1.99% of the total transaction amount + $1
  • Corporate: 2.63% of the total transaction amount + $1
• Debit card:
  • Payments less than $100: a flat fee of $2.99.
  • Payment greater than or equal to $100: a flat fee of $3.75
• Visa, MasterCard and Discover are currently accepted

Other Tobacco Products Forms

Any manufacturer, distributor, or remote seller of other tobacco products are required to file any returns and submit any payments 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.

Register for INTIME

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

Learn more about e-cig compliance and penalties

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

• INTIME User Guide for Electronic Cigarette Tax Registration
• INTIME Guide for Business Customers

Electronic Payments

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

Electronic Nicotine Delivery Systems (ENDS) Forms