DOR: Cigarette, E-cigarette & Other Tobacco Products

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:

A snapshot of the CT-4A form

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:

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

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.

SFTP vs. INTIME flowchart text alternative

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.