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Indiana Department of Revenue

DOR > Business Tax > Electronic Filing for Other Tobacco Products Taxpayers Electronic Filing for Other Tobacco Products Taxpayers

As of July 1, 2014, any person who is liable for the payment of other tobacco products (OTP) excise taxes must file returns electronically and submit payments electronically. Any informational returns that do not require a tax payment must also be filed electronically.

Although the law is effective July 1, we understand that preparing for the change will take time. The first return that you must file electronically will be the October 2014 return, which is due in November.

Filing Requirements

Beginning with the October 2014 filing period, all Indiana OTP taxpayers who submit the Other Tobacco Product Distributor’s Excise Tax Return (OTP-M) , Monthly Report of Cigarettes Stamped and Roll-Your-Own Tobacco Purchased (CT-19), and Other Tobacco Products PACT Act Report (Schedule OTP-PACT) must begin to file electronically. The recommended method of electronic filing is through bulk upload. Taxpayers with fewer than 50 transactions per month who would prefer to enter their tax return information manually should contact the Department of Revenue.

The tax return forms have been revised during this process change. Beginning with the October 2014 filing period, existing tax forms will be discontinued. For your reference, the new forms are listed here and can be found on the Revised Tax Return Forms and Schedules link in the Bulk File Resources section below.

Current Form Name New Form Name
OTP-M OTP-M – Other Tobacco Product Distributor’s Excise Tax Return
CT-19 CT-19 – Monthly Report of Cigarettes Stamped and Roll-Your-Own Tobacco Purchased
No current form OTP-PACT – Other Tobacco Products PACT Act Report

Please note that the due dates for all tax return forms have not changed.
If you file electronically, you will no longer be required to submit duplicate copies of the same return to multiple agencies. The file will be submitted once, and all necessary agencies will have access to the data.

Bulk File Requirements

  • Taxpayers must register with INtax and have a 10-digit tax identification (TID) number with a 3-digit location. Note: Taxpayers do not need to re-register if they are already registered with INtax.
  • Taxpayers must send PGP-encrypted files only.
  • Taxpayers mustsuccessfully upload at least two test files without errors. Taxpayers cannot perform a bulk file upload until they complete this testing and certification process.

Bulk File Resources

Bulk File Technical Contacts

For more information about the technical requirements for the bulk file upload, please contact the Indiana Department of Revenue:

Electronic Payments

Beginning with the October 2014 filing period, all OTP taxpayers also must begin submitting their tax return payments electronically. To help you understand the process, we are offering an electronic funds transfer (EFT) guide online at www.in.gov/dor/3976.htm. You are encouraged to read the guide, which includes the following key information:

  • You may use only the ACH credit payment option to remit any required tax due. You must submit tax payments to the Indiana Department of Revenue through your financial institution.
  • You are not required to complete and submit Form EFT-1, Electronic Authorization Agreement, to register for EFT.
  • You must submit your payment using a specific CCD+TXP addenda record format.
  • Each tax type has a specific bank account number.
  • The tax due dates have not changed. Tax payments must be in the state’s account on the due date. Consult with your bank about their ACH credit cut-off time.

Important Dates

  • June 18, 2014: Notification letters mailed to OTP taxpayers with link to informational webpage.
  • Sept. 2, 2014: Preferred date for taxpayers to complete Bulk Filing registration.
  • Sept. 2, 2014: Taxpayers requesting an exemption to bulk upload must contact us at (317) 615-2710 or excisetax@dor.in.gov before this date.
  • Sept. 15, 2014: Testing and certification for OTP bulk filing begins.
  • Sept. 29: Prepare for electronic payments. Review our EFT guide at www.in.gov/dor/3976.htm.
  • Oct. 15: Submit test electronic payment. Submit a test ACH credit payment of $.01 to PNC Bank.
  • Nov. 1, 2014: First day that electronic filing via bulk upload and electronic payments will be available.

Contact Us

For more information about OTP taxes, please contact the Indiana Department of Revenue: