Electronic Filing for Other Tobacco Products Taxpayers
As of July 1, 2014, any person who is liable for 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 taxpayers can visualize what is required. The forms are available at www.in.gov/dor/3518.htm.
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. 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:
If you use the XML Schema or Bulk File Converter methods to create files for electronic filing, you also must submit those files to the department.
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 department, email firstname.lastname@example.org 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.
If you wish to submit ACH credit payments, refer to the electronic funds transfer (EFT) guide online at www.in.gov/dor/3976.htm.
If you wish to make a payment using an electronic check, credit card or debit card, please visit www.payINgov.com/specialtax. 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
For more information about other tobacco excise taxes, please contact the Indiana Department of Revenue, Special Tax Division:
- Email: email@example.com
- Phone: (317) 615-2710
For more information about the technical requirements for submitting files, please contact the Indiana Department of Revenue, Information Technology Division:
- Email: firstname.lastname@example.org
- Phone: (317) 233-5656 (please leave a message)