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Cigarette Tax Forms and Reports
State Form / Report Title / Description Form Type Filing Type Last Updated
Alabama

TOB-WHSLE-NR

monthly report by nonresident Wholesale Dealers in cigarette products

PDF Paper 12/01/23
Alaska

Form 522

Cigarette and Tobacco Products Monthly Tax Return PDF Paper 12/01/23
Revenue Online - Alaska DOR Form 522 is Available on Revenue Online and Must Be Filed Electronically Unless Waived by Alaska's Tax Division. N/A e-Filing 12/01/23
Arizona

Return and PACT Report Templates 

Return and PACT Report Templates XLS File Upload 12/01/23

Tobacco Tax File Upload Formatting Guide

Arizona Luxury Tax Online File Upload Formatting Guide

PDF Paper 12/01/23
Arkansas AR-LWQR Licensed Wholesaler Quarterly Report PDF Paper or Portal Filing 12/01/23

CIG-1 Template

CIG-1 Resident Upload Template | Excel template

XLS Portal Filing 12/01/23

CIG-2 Template

CIG-2 Non-Resident Upload Template | Excel template

XLS Portal Filing 12/01/23
California 

CDTFA-501-CD

Cigarette Wholesalers Report FLT Online 12/01/23

CDTFA-501-CM X

Cigarette Manufacturer's Tax Return of Taxable Distributions in California Excel XML 12/01/23

Cigarette and Tobacco XML Guide

Cigarette and Tobacco Products Flat (FLT) File and XML Filing Guide PDF N/A 12/01/23
Colorado

Cigarette Tax Return Instructions

Cigarette Tax Return Filing Instructions N/A Data Entry 12/01/23

Colorado Revenue Online

Colorado Department of Revenue Online     12/01/23
Connecticut CT-15 Monthly Tax Stamp and Cigarette Report - Resident Distributor PDF File Upload or Paper 12/01/23
CT-15A Monthly Tax Stamp and Cigarette Report - Nonresident Distributor PDF File Upload or Paper 12/01/23
CT-19 Schedule A Record of Unstamped Cigarettes Manufactured, Purchased, or Otherwise Acquired PDF File upload or Paper With CT-15 12/01/23
CT-19A Schedule A-1 Cigarettes Purchased With Connecticut Decals or Stamps Already Affixed PDF File Upload or Paper With CT-15A 12/01/23

CT-30

Cigarette Tax Refund Claim PDF Paper 12/01/23

CT-CIG

Refund Request for Connecticut Cigarette Stamps PDF Paper 12/01/23
Delaware

1075

Non-Resident Wholesale Dealer's Monthly Report of Cigarette and Cigarette Tax Stamps

PDF Paper 12/10/23
Florida

ABT-4000A-305

Out-of-state Tobacco Products Wholesale Dealers Report

ASCII File Upload, ASCII 12/01/23

Import File Specifications for Fixed Length Flat File Web Import

Manufacturer/Wholesaler/Distributor Reporting System Import File Specifications for Fixed Length Flat File Web Import PDF   12/01/23
Georgia AG-01 Wholesaler's Monthly Report of Cigarettes Stamp and RYO Tobacco Sold Excel Email 12/01/23
TobaccoTax Import Excel Tobacco Tax Templates for the Georgia Tax Center XLS File Upload 12/01/23
Hawaii M-19 Cigarette and Tobacco Products Monthly Tax Return PDF Paper (with Waiver) 12/01/23
M-19 Instructions Cigarette and Tobacco Products Monthly Tax Return Instructions PDF e-Filing 12/01/23
M-110 Cigarette Tax Return PDF Paper (with Waiver) 12/01/23
M-110 Instructions Cigarette Tax Return Instructions PDF e-Filing 12/01/23
Idaho

CG-1550

e-File PDF Paper or File Upload 12/01/23

CG-1550 Instructions 

CG-1550 Instructions     12/01/23

CG-1501-A

Unstamped Cigarette Purchases PDF Supports CG-1501-F 12/01/23

CG-1501-B

Unstamped Cigarette Purchases PDF Supports CG-1501-F 12/01/23

CG-1501-C

Unstamped Cigarette Purchases PDF Supports CG-1501-F 12/01/23

CG-1501-D

Unstamped Cigarette Purchases PDF Supports CG-1501-F 12/01/23

CG-1501-E

Unstamped Cigarette Purchases PDF Supports CG-1501-F 12/01/23

CG-1501-F

Unstamped Cigarette Purchases PDF File with CG-1550 12/01/23

CG-1501-NP

Activity for Nonparticipating Cigarette Brands PDF File with CG-1550 12/01/23

CG-1502

Out-of-State Cigarette Sales PDF File with CG-1550 12/01/23

CG-1503-A

Tax Exempt Cigarette Sales to Indians & the Military PDF File with CG-1550 12/01/23

CG-1503-B

Tax Exempt Cigarette Sales to Other Wholesalers PDF File with CG-1550 12/01/23

Idaho TAP

Online Filing for CG-1550   e-Filing 12/01/23
Illinois RC-6 RC-750, Implementation Guide for Direct Filing of Cigarette and Little Cigar Returns TXT File upload 12/01/23
RC-6-A Out-of-State Cigarette and Little Cigar Revenue Return TXT File upload 12/01/23

RC-25

Cigarette Information Report

PDF/CSV Paper or File upload 12/01/23

RC-25-A

Cigarette Manufacturer/Importer Certification

PDF/CSV File with RC-25 12/01/23

RC-25-C

Distributor's Confidential Report

PDF/CSV File with RC-25 12/01/23

RC-36 Sch. CM

Sales of Cigarettes and Little Cigars into Illinois by Manufacturers or Importers

TXT Paper or File Upload 12/01/23

RC-55

Unstamped Little Cigar Sticks Tax Return

PDF Paper 12/01/23

ILDISTAFFCIG

Illinois Cigarette Distributor Affidavit 2022

PDF Paper 12/01/23

IL-NPM

Distributor Quarterly Report of Sales of Non-participating Manufacturers’ Brands

PDF Paper, Email, Fax 12/01/23

Cigarette Tax & Cigarette Use Tax Forms

Cigarette Tax & Cigarette Use Tax Forms     12/01/23
Illinois Chicago 7506 Cigarette Tax Cigarette Tax Data Entry E-file 02/29/24
Illinois Cook County 2702 2707-A Cigarette Tax Return PDF Paper 02/29/24
Indiana

CIG-RM

Cigarette Distributor’s Monthly Return (Form 53417) XML File Upload 12/01/23

CT-19

Monthly Report of Cigarettes Stamped and Roll-Your-Own Tobacco Purchased XML
File Upload 12/01/23

CT-115

Cigarette Tax Return PDF File Upload 12/01/23

XML Schema

Electronic Filing XML File Upload 12/01/23
Iowa

70-020a

Brand Specific Report for Cigarette, Little Cigar and Roll-Your-Own Product with Iowa Tax Paid for All Manufacturers PDF Paper 12/01/23

IA-70-018

Cigarette Tax Report: Out-of-State Distributors

PDF Paper 12/01/23

IA-70-026

Tobacco Products Monthly Tax Return: Out-of-State Distributors

PDF Paper 12/01/23
Kansas

CG-8

Wholesale Cigarette Dealer’s Monthly Report PDF/TXT Paper or e-File 12/01/23

CG-8 Guide

Cigarette Wholesaler Upload File Specifications for CG-8     12/01/23

CG-15 Schedule A

Unstamped - Stamped Cigarette Packs Received - Sold and Instructions PDF/TXT Paper or e-File 12/01/23

CG-16

Unstamped Packs of Cigarettes – Schedule C PDF/TXT Paper or e-File 12/01/23

CG-23

Kansas Stamped Packs of Cigarettes – Schedule B PDF/TXT Paper or e-File 12/01/23

CG-30

Sales of Non-Participating Manufacturer (NPM) Cigarettes in Kansas PDF Paper 12/01/23
Kentucky

Cigarette EDI

EDI Implementation Guide

EDI File Upload 12/01/23
Louisiana

R-5604-B(C)

Tobacco Tax PDF Paper 12/01/23

R-5604-B(C)i

Instruction for Form R-5604B(C), Tobacco Tax - Schedule of Credits PDF   12/01/23
Maine

CIG-1

Distributor's Cigarette Stamp Order Form PDF Paper 12/01/23

TP-3

Tobacco Products Return PDF Paper 12/01/23
Maryland

608

Maryland Cigarette Wholesaler Monthly Report of Cigarette Packs and Cigarette Tax Stamps

PDF Paper 12/1/23

608-3

Report of Stamped Cigarettes and/or Sales of Roll-Your-Own Tobacco PDF Paper 12/01/23
Massachusetts

CTS-1NR

Non-Resident Stamper’s Monthly Tax Stamp and Cigarette Return

PDF Paper 12/01/23

CTS-8

Record of Cigarette and Smokeless Tobacco Sales or Disposition PDF Paper 12/01/23
Michigan

4855

Monthly PACT Act - Cigarette (Traditional and RYO) Sales Report PDF Paper 12/01/23

5746

Monthly PACT Act - Cigarette (ENDS) Sales Report PDF Paper 12/01/23

5747

Monthly PACT Act - Cigarette (Little Cigars) Sales Report PDF Paper 12/01/23

C-101

Michigan Wholesaler Cigarette Excel XML 12/01/23
Minnesota

CT401

Electronic Cigarette Tax Monthly Return Excel/Schema e-File 12/01/23

CT401

Cigarette Tax Monthly Return PDF Paper 12/01/23
Mississippi

Tax Website

Tobacco Returns are Filed and Cigarette Stamp Orders are Made Online through TAP. N/A Data entry 12/01/23
Missouri

265-20

Consolidated Monthly Cigarette Tax Report (20s Only) PDF Paper 12/01/23

265-25

Consolidated Monthly Cigarette Tax Report (25s Only) PDF Paper 12/01/23

304

Cigarette Tax Stamp Record-Schedule C PDF Paper or e-File 12/01/23

4426-20

Out-of-State Missouri Cigarette Wholesaler Monthly Cigarette Tax Report (For 20s Only)

PDF Paper 12/01/23

4426-25

Out of State Missouri Cigarette Wholesaler Monthly Cigarette Tax Report (25s only)

PDF Paper 12/01/23

4916

Licensee's Monthly Report of Cigarettes and Roll-Your-Own Tobacco

PDF/CSV Paper or e-File 12/01/23

Schedule F

Stamped Cigarettes Sold to Missouri Retailers or Consumers

PDF Paper 12/01/23
Montana

CT-205

Cigarette Tax

PDF Paper 12/01/23
Nebraska

Cigarette Tax XML Schema

Cigarette Tax XML Schema XML File Upload 12/01/23
Nevada

CT-01

Monthly Electronic Cigarette Inventory Report Effective April 1, 2020 Excel File Upload 12/01/23
New Hampshire

AU-201

Non-Resident Wholesaler Cigarette Tax Report PDF Mail or e-File 12/01/23

AU-202

Resident Wholesaler Cigarette Tax Report PDF Mail or e-File 12/01/23

AU-215

Consumer Tobacco Products Tax Return PDF Mail or e-File 12/01/23

CD-15

Cigarette Stamp Order PDF Mail or e-File 12/01/23
New Jersey

CDIS – 1

Distributor’s Monthly Informational and Sales Report

PDF Paper 12/01/23

CDIS – 2

Distributor’s Sales Schedule (Sales of Stamped Cigarettes to Wholesalers)

PDF Paper 12/01/23

CNR – 1

Non-Resident Cigarette Dealer Sales Return

PDF Paper 12/01/23

CNR – 1G

Schedule G: Non-Resident Cigarette Dealer Sales Return by Brand Family –

PDF Paper with CNR-1 12/01/23

CNR – 2

Schedule A: Non-Resident Dealers Receipts of all New Jersey Stamped Cigarettes during the Month

PDF Paper with CNR-1 12/01/23

CNR – 3

Schedule B: Non-Resident Dealers Number of Stamped Cigarettes Sold in New Jersey during the Month

PDF Paper with CNR-1 12/01/23

CNR – 5

Schedule D: Non-Resident Distributors Purchases of Tax Revenue Stamps during Report Month

PDF Paper with CNR-1 12/01/23

CR-1

Resident Distributor’s Cigarette Tax Return

PDF Paper 12/01/23

CR-1G

Schedule G : Resident Distributor’s Cigarette Tax Return by Brand Family –

PDF Paper with CR-1 12/01/23

CR-2

Schedule A: Unstamped Cigarettes Received New Jersey Revenue Stamps Not Affixed

PDF Paper with CR-1 12/01/23

CR-3

Schedule B: Non-New Jersey Stamped Cigarettes Purchased

PDF Paper with CR-1 12/01/23

CR-4

Schedule C: Sales, Deliveries and Transfers of Cigarettes from New Jersey

PDF Paper with CR-1 12/01/23

CR-5

Schedule D: Sales of Unstamped Cigarettes to United States Government

PDF Paper with CR-1 12/01/23

CR-7

Schedule F: Purchases of Revenue Stamps During Report Month

PDF Paper with CR-1 12/01/23

NPM-1

Non-Participating Manufacturer Reporting Form

PDF Paper 12/01/23

NPM-2

Non-Participating Manufacturer Reporting Form for RYO

PDF Paper 12/01/23
New Mexico

RPD-41315 

Click "Business Taxes", click "Cigarette and Tobacco", click "Cigarette" for Cigarette Distributor's Monthly Report or click "Tobacco" for OTP PDF/E-file Paper 12/01/23
New York

CG-5

Nonresident Agent Cigarette Tax Report

PDF Paper 12/01/23

CG-5.1

Schedule A - Cigarettes Received with New York Stamps Affixed

PDF File paper with CG-5 12/01/23

CG-5.2

Schedule C - Sales and Transfers of Unstamped Cigarettes Within New York State

PDF File paper with CG-5 12/01/23

CG-5.4/6.4

Schedule E - Sale of Cigarettes to Indian Nations or Tribes or Reservation Cigarette Sellers

PDF File paper with CG-5 12/01/23

CG-5.5/6.5

Schedule F - Sales of Cigarettes Exceeding 6,000 Cartons

PDF File paper with CG-5 12/01/23

CG-6

Resident Agent Cigarette Tax Report

PDF Paper 12/01/23

CG-6.1

Schedule A - Unstamped Cigarettes Manufactured, Purchased, or Otherwise Acquired During the Month

PDF File paper with CG-6 12/01/23

CG-6.2

Schedule C - Sales, Transfers, and Returns of Unstamped Cigarettes Outside New York State

PDF File paper with CG-6 12/01/23

CG-6.3

Schedule D - Sales, Transfers, and Returns of Unstamped Cigarettes Within New York State

PDF File paper with CG-6 12/01/23
New York City, New York

CTX-R

General Information, Definitions And Instructions For Filing New York City Cigarette Activity Report

PDF Unknown 12/01/23
North Carolina

B-A-6

Monthly Return of Nonresident Cigarette Distributor

PDF Unknown 12/01/23

B-A-7

Tobacco Report Tax-Paid Products of Nonparticipating Manufacturers

PDF Paper 12/01/23
North Dakota

44CT

Cigarette & Tobacco Tax Return PDF Paper 12/01/23

SFN 62036

Distributor Quarterly Tobacco Shipment Report of Sales PDF Paper 12/01/23

SFN 62292

Distributor Quarterly Tobacco Shipment Report of No Sales PDF Paper 12/01/23
Ohio CIG58

Ohio Cigarette Tax Return - In State

Data Entry e-File 12/01/23

Ohio Cigarette Tax Return - Out-of-State

Data Entry e-File 12/01/23

CIG98

Cigarette Manufacturer Report Data Entry e-File 12/10/23

OH-MSA60CSV-1

Master Settlement Agreement Report PDF/CSV Paper or Email 12/01/23

Filing Template

File Upload Templates ASCII/XML   12/01/23
Oklahoma

Tobacco and Vape Information

Oklahoma Tobacco and Vape Information     12/01/23

OKTAP

Oklahoma Taxes e-File e-File 12/01/23
Oregon

OR-511-IN

In State Cigarette Distributor Quarterly Reconciliation Report Tax Year 2022 PDF Paper 12/01/23

OR-511-OUT

Out-of-State Cigarette Distributor Quarterly Reconciliation Report Tax Year 2022 PDF Paper 12/01/23

OR-512

Monthly Tax Report for Nonexempt Cigarettes for Cigarette / Little Cigar Manufacturers PDF Paper 12/01/23

OR-514

Oregon Unlicensed Cigarette and Little Cigar Monthly Tax Report PDF Paper 12/01/23

PACT

PACT Act Form XLS Email 12/01/23
Philadelphia, Pennsylvania

REV-1036P

Non-Resident Stamp Affixing Agency Monthly Report of Cigarettes and Cigarette Tax Stamps

PDF Paper or e-File 12/01/23
Pennsylvania REV-772 Cigarette Wholesaler Monthly Report PDF Paper or e-File 12/01/23

REV-1036

Nonresident Stamp Affixed Agency Monthly Report of Cigarettes and Cigarette Tax Stamps PDF Paper or e-File 12/01/23
Rhode Island

T-11

Requisition for Cigarette Tax Stamps PDF Paper 12/01/23

T-17

Monthly Report of In-State Cigarette Distributors PDF Paper 12/01/23

T-18

Monthly Report of Non-Resident Cigarette Distributors PDF Paper 12/01/23

T-205C

Combined Cigarette Excise and Sales/Use Tax Return PDF Paper 12/01/23

T-NPM

Licensed Distributor Reporting Form on Sales by NPM PDF Paper 12/01/23
South Carolina  L-920  Monthly Cigarette Report   PDF Data Entry 12/01/23

PACT

State Tobacco PACT Act Report for South Carolina  PDF Email 12/01/23
South Dakota 

0892

Cigarette Excise Tax Stamp Credit Application  Data Entry e-File 12/01/23

2044

Cigarette PACT Act Report Data Entry e-File 12/01/23
Tennessee

TN-LDR

Licensed Distributor Report (Electronic)

File Upload e-File 12/01/23
TN-LDR Instructions LDR File Creation Instructions CSV N/A 12/01/23

TN-LDR Layout

LDR File Creation Layout

CSV N/A 12/01/23
TOB 552 Tennessee Tobacco Products Return PDF Paper or e-File 12/01/23
TNTAP Tennessee Taxpayer Access Point N/A N/A 12/01/23
Texas

69-100

Texas Distributor Monthly Report of Cigarettes and Stamps PDF  Paper 12/01/23

69-108

Distributor Receiving Record of Cigarettes  PDF  Paper 12/01/23

69-109

Distributor Receiving Record of Cigarette Tax Stamps  PDF Paper 12/01/23

69-110

Distributor Report of Interstate Sales of Cigarettes PDF Paper 12/01/23
Utah

TC-79

Cigarette Revenue Stamps Order Form PDF Paper 12/01/23

TC-553

Cigarette/tobacco Taxes Excel File Upload 12/01/23

TC-557

Utah State Cigarette and Tobacco (PACT) Act Monthly Report Data entry e-File 12/01/23
Vermont

CTT-646

Wholesale Cigarette and Tobacco Dealer report and Tax Return

PDF Paper or e-File 12/01/23
Virginia

AG-1 NPM

Stamping Agent’s Monthly Report of Virginia Stamped Cigarettes And Roll-Your-Own Tobacco By Non-Participating Manufacturer’s Brand Family

PDF Paper 12/01/23

AG-2 PM

Stamping Agent’s Monthly Report of Virginia Stamped Cigarettes And Roll-Your-Own Tobacco By Participating Manufacturer’s Brand Family

PDF Paper 12/01/23

TT-14

Monthly Report of Non-Resident Cigarette Stamping Agent PDF Paper 12/01/23
Washington

Cigarette, Tobacco, and Vapor Tax Forms

Washington State Cigarette, Tobacco, and Vapor Tax Reports PDF Paper 12/01/23
West Virginia

TPT-709

West Virginia Tobacco Products Tax Report

PDF Paper 12/01/23
Wisconsin

CT-105

Instructions for Form CT-105 PDF Paper 12/01/23
CT-105 Filing Excise Tax e-Filing for Cigarette, Tobacco, and Vapor Products Schema Data Entry/File Upload 12/01/23
Wyoming

70-1

Wyoming Tax Return - Cigarette Wholesaler's Monthly Return

PDF Paper 12/01/23

 

 

 

 

 

 

 

 

 

 

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