As of Jan. 1, 2024, the tax cap for wholesale cigars is $1.00 each.
INTIME filers will report eligible cigars on the “Totals” screen of Form OTP-M.
Bulk filers will report through the OTP-M dashboard. Select “Report cigars over the tax cap” and enter the number of cigars capped at $1.00.
You must report before filing your return. Be sure you are reporting for the correct tax period.
To comply with legislative changes effective July 1, 2022, the Indiana Department of Revenue (DOR) implemented changes to both Cigarette (Indiana Code (IC) 6-7-1) and Other Tobacco Products (IC 6-7-2, IC 6-7-4) reporting.
DOR has updated 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,” which is for Closed System Cartridges
Cigarette and Other Tobacco Products tax reporting should be done through INTIME, which offers tax account management, return filing and amendments (for businesses and corporations only), the ability to make payments, and respond to correspondence. INTIME user guides are available.
Cigarette Stamp Ordering Process Update
Beginning Jan. 1, 2024, new UPS or FedEx delivery options for Cigarette tax stamps will be available when ordering via INTIME or when using Form CT-4A (State Form 46862). Customers will need to provide their shipping account information when placing an order.
The following information is required when ordering Cigarette tax stamps via INTIME as of Jan. 1, 2024:
- Provide FedEx or UPS account number
- Select FedEx or UPS service
- Provide shipping address information
Similar information will be required when placing an order using Form CT-4A:
Note: Delivery of Cigarette tax stamps via USPS and in-person pickup orders from DOR will no longer be available.
Electronic Filing, Forms, Schemas, and Converter Tools
More information is available below regarding electronic filing, updated forms, schemas, and converter tools for use beginning July 2022. Select the requested electronic filing tax type to expand the section.
- 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:
- XML Electronic Filing for Cigarette Guide
- CIG-RM XML Schema Definition
- CIG-NRM XML Schema Definition
- CT-19 XML Schema Definition
- CIG-TS XML Schema Definition
- XML Schemas (effective July 2022)
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 Converters
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:
- CIG XML Bulk File Converters (Revised September 2023)
- Bulk File XML Converter 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. 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 Number Description 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-NRM INTIME or fill-in pdf CIG-RM 53417 Resident Cigarette Distributor’s Monthly Return INTIME or fill-in pdf CIG-NRM 57171 Non-Resident Cigarette Distributor's Monthly Return 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 Converters
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:
- OTP XML Bulk File Converter (Effective July 18, 2022/Revised April 13, 2023)
- Bulk File XML Converter 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. 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 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 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 OTP-115 53868 Other Tobacco Products/Closed System Cartridges Individual Tax Return 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 Number Description 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 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:
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
Although electronic filing is required, paper forms with instructions are available so taxpayers can see what is required.
Name State Form Number Description 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
INTIME vs SFTP: Schemas for Cigarette and Other Tobacco Products
Refer to the following flowchart to determine which schema to use when filing Cigarette and Other Tobacco Products via INTIME or SFTP for periods prior to June 30, 2022, or as of July 31, 2022.
Contact Us
For specific questions about CIG, OPT (ENDS), and eCIG tax accounts, use INTIME’s secure messaging to contact DOR Customer Service so that they can view your account and assist you more efficiently.
For more information about Cigarette, E-Cigarette, ENDS, or Other Tobacco Products excise taxes, email DOR’s Special Tax Division or call 317-615-2710.
For more information about the technical requirements for submitting files, email DOR or leave a message at 317-233-5656.