Note: This message is displayed if (1) your browser is not standards-compliant or (2) you have you disabled CSS. Read our Policies for more information.
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.
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
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:
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:
For more information about OTP taxes, please contact the Indiana Department of Revenue: