| Alabama |
TOB-OTP |
Monthly State Tobacco Tax Return By Tobacco Distributors |
PDF |
Paper |
10th |
10/25/23 |
| Alaska |
522 |
Cigarette and Tobacco Products Monthly Tax Return |
PDF |
E-File or Paper |
Last Day of the Month |
10/25/23 |
| Arizona |
Return and PACT Report Templates |
OTP and Cigarette Tax Return Excel Templates |
Excel |
File Upload |
20th |
10/25/23 |
| Arkansas |
OTP-1 Instructions |
Other Tobacco Products Excise Tax Return |
CSV |
Portal Filing or Paper |
|
10/25/23 |
| ATC Delivery Report |
Arkansas Tobacco Control that shows all sales/deliveries to all retailers or other wholesalers |
CSV |
Portal File Upload |
10th |
10/25/23 |
| California |
CDTFA 501 CT |
Tobacco Products Distributor Tax Return |
PDF |
Paper or XML |
25th |
01/18/24 |
| CDTFA 810 CTN |
Electronic Cigarettes and Vaping Products That Contain Nicotine - Tax Disbursement Schedule |
PDF |
Paper |
25th |
10/25/23 |
| Colorado |
DR 0229 |
Tobacco Products Tax Return E-File |
N/A |
Data Entry |
20th |
10/25/23 |
| Tobacco Products Tax Return Filing Instructions |
OTP Return E-Filing Instructions |
N/A |
Data Entry |
20th |
10/25/23 |
| Nicotine Products Tax Return Filing Instructions |
Electronic Cigarette Return E-Filing Instructions |
N/A |
Data Entry |
20th |
10/25/23 |
| Connecticut |
OP-300 |
Form OP-300 Tobacco Products Tax Return |
PDF |
File Upload or Paper |
25th |
10/25/23 |
| Delaware |
TP-1 |
Form TP-1 Wholesale Dealer's Monthly Report of Other Tobacco Products |
PDF |
Paper |
20th |
10/25/23 |
| Florida |
Reporting Requirements |
What are the reporting requirements |
N/A |
File Upload |
Annually July 1st |
10/25/23 |
| ABT |
ABT Products Annual Report |
Excel |
File Upload |
Annually July 1st |
10/25/23 |
| Georgia |
TobaccoTaxImport Excel |
Tobacco Tax Templates for the Georgia Tax Center |
Excel |
File Upload |
10th |
10/25/23 |
| Hawaii |
M-19 |
Cigarette and tobacco products monthly tax return |
PDF |
Paper (with waiver) |
20th |
10/25/23 |
| M-110 |
Cigarette and tobacco products tax return (Imports of cigarettes and tobacco products for consumption) |
PDF |
Paper (with waiver) |
20th |
10/25/23 |
| M-19 Instructions |
Cigarette and Tobacco Monthly Tax Return E-Filing Instructions |
PDF |
E-Filing |
20th |
10/25/23 |
| M-110 Instructions |
Cigarette and Tobacco Products (Imports of cigarette and tobacco products for consumption) E-Filing Instructions |
PDF |
E-Filing |
20th |
10/25/23 |
| Idaho |
1350 |
Tobacco Tax Return (Personalized copies mailed to account owners) |
N/A |
E-Filing |
20th |
10/25/23 |
| TB-1350A |
Idaho Tobacco Products (Except Cigarettes) Purchases/Shipments Into Idaho |
PDF |
File with TB-1350 |
20th |
10/25/23 |
| 1350-U |
Idaho Self-Assessed Tobacco Tax Worksheet and Return |
PDF |
Paper |
20th |
10/25/23 |
| TB-1350-NP |
Activity for Nonparticipating Brands of Roll-Your-Own Tobacco |
PDF |
File with TB-1350 |
20th |
10/25/23 |
| TB-1350B |
Idaho Tobacco Products (Except Cigarettes) Out-Of-State Sales |
PDF |
File with TB-1350 |
20th |
10/25/23 |
| TB-1350C |
Idaho Tobacco Products (Except Cigarettes) Part I Sales To Other Idaho Distributors. Part II Sales To Exempt Organizations |
PDF |
File with TB-1350 |
20th |
10/25/23 |
| Illinois |
TP1 XML Uniformity |
Tobacco Tax - Electronic Filing |
XML |
Web service |
15th |
02/01/25 |
TP1 |
Implementation Guide for Direct Electronic Filing of Tobacco Products Tax |
E-file |
|
15th |
11/21/23 |
TP-1 Instructions |
Form TP-1 Instructions |
PDF/CSV |
File Upload |
15th |
10/25/23 |
TP Tax Forms |
Tobacco Products Tax Forms |
PDF/CSV |
File with TP-1 |
15th |
10/25/23 |
TP-1 |
Tobacco Products Tax Return |
PDF |
Paper (filed with waiver) |
15th |
10/25/23 |
| Indiana |
OTP-M |
Other Tobacco Product Distributor’s Excise Tax Return (Form 46853) |
PDF |
E-File or Paper |
15th |
10/25/23 |
| XML Schema |
Electronic Filing |
XML |
File Upload |
15th |
10/25/23 |
| Iowa |
70022 |
Iowa Tobacco Products Monthly Tax Return In-State Distributors |
PDF |
Paper |
20th |
10/25/23 |
| 70026 |
Iowa Tobacco Products Monthly Tax Return Out-of-State Distributors |
PDF |
Paper |
20th |
10/25/23 |
| Kansas |
TB50 |
Tobacco Distributor Upload File Specifications |
PDF/TXT |
E-File or Paper |
20th |
10/25/23 |
| EC-2 |
Consumable Material Tax Monthly Report |
PDF |
Paper |
20th |
10/25/23 |
| Kentucky |
Tobacco XML Schema |
Tobacco and Vapor Products Tax |
XML |
File Upload |
20th |
10/25/23 |
| Tobacco EDI |
Tobacco and Vapor Products EDI Guide |
EDI |
File Upload |
|
10/25/23 |
| Louisiana |
R-5604 |
Louisiana Tobacco Tax Return |
PDF |
File Upload or Paper |
20th |
10/25/23 |
| Maine |
TP-3 |
Tobacco Products Tax Return |
PDF |
Paper |
Last day of the month |
10/25/23 |
| Maryland |
608-3 |
Report of Stamped Cigarettes and/or sales of Roll-your-own Tobacco |
PDF |
Paper |
21st |
10/25/23 |
| 609 |
OTP Wholesaler Tax Return |
PDF |
File with 608-3 |
21st |
10/25/23 |
| Massachusetts |
CIGAR-2 |
Cigar and Smoking Tobacco Excise Return |
PDF |
Paper |
20th |
10/25/23 |
| Michigan |
4096C |
Michigan Tobacco Products Tax Form |
Paper |
XML |
20th |
10/25/23 |
| T-101 |
Michigan Wholesaler Tobacco |
Excel |
XML |
20th |
10/25/23 |
| Minnesota |
CT301 |
Tobacco Tax Monthly Return |
PDF |
Paper |
18th |
10/25/23 |
| CT301-T |
Tobacco Products Tax |
PDF |
Paper with CT301 |
18th |
10/25/23 |
| CT301-MS |
Moist Snuff Tax |
PDF |
Paper with CT301 |
18th |
10/25/23 |
| CT301-PC |
Premium Cigar Tax |
PDF |
Paper with CT301 |
18th |
10/25/23 |
| CT301 |
Tobacco Tax Monthly Return |
E-File |
File upload |
18th |
10/25/23 |
| Mississippi |
TOB |
Tobacco Excise Return for Manufacturers and Suppliers |
Unknown |
E-Filing |
15th |
10/25/23 |
| Missouri |
MO4342 |
Monthly Report of Out-Of-State Wholesalers Selling into Missouri |
CSV/PDF |
Paper |
15th |
10/25/23 |
| 4387 |
Tobacco Products Tax — Other Than Cigarettes |
PDF |
Paper |
15th |
10/25/23 |
| Montana |
TP-101 |
Other Tobacco Products and Moist Snuff Tax Return |
Unknown |
Data Entry or File Upload |
15th |
10/25/23 |
| Nebraska |
Form 56 |
Tobacco Products Tax Return for Products Other than Cigarettes |
PDF |
Paper |
10th |
10/25/23 |
| Form 56 Schedule I |
Tobacco Products Other Than Snuff Imported or Manufactured and Exported |
PDF |
Paper with Form 56 |
|
10/25/23 |
| Form 56 Schedule II |
Snuff Imported or Manufactured and Exported |
PDF |
Paper with Form 56 |
|
10/25/23 |
| Form 56A |
Nebraska Manufactured and Imported RYO Sales Report |
PDF |
Paper with Form 56 |
|
10/25/23 |
| Nevada |
OTP Return |
Other Tobacco Products Return |
PDF |
Paper |
20th |
10/25/23 |
| New Jersey |
TPT-10 |
Tobacco Products Tax Return |
PDF |
Paper |
20th |
10/25/23 |
| Schedule A |
Tobacco Products Purchased in New Jersey |
PDF |
Paper with TPT-10 |
|
10/25/23 |
| Schedule B |
Tobacco Products Sold |
PDF |
Paper with TPT-10 |
|
10/25/23 |
| Schedule C |
Tobacco Products Sold In a Non-Taxable Manner |
PDF |
Paper with TPT-10 |
|
10/25/23 |
| Schedule C-2 |
Container E-Liquid Sold in a Non-Taxable Manner |
PDF |
Paper with TPT-10 |
|
10/25/23 |
| Schedule F |
Tobacco Products Distributed |
PDF |
Paper with TPT-10 |
|
10/25/23 |
| Schedule G |
Exempt Use or Distribution of Tobacco Products |
PDF |
Paper with TPT-10 |
|
10/25/23 |
| Schedule I |
Tobacco Products Imported into New Jersey |
PDF |
Paper with TPT-10 |
|
10/25/23 |
| RYO-NJ-NPM |
Roll-Your-Own Tobacco (RYO) Non Participating Manufacturer Purchased in New Jersey |
PDF |
Paper with TPT-10 |
|
10/25/23 |
| RYO-NJ-PM |
Roll-Your-Own Tobacco (RYO) Participating Manufacturer Purchased in New Jersey |
PDF |
Paper with TPT-10 |
|
10/25/23 |
| RYO-I-NPM |
Roll-Your-Own Tobacco (RYO) Non Participating Manufacturer Purchases Imported into New Jersey |
PDF |
Paper with TPT-10 |
|
10/25/23 |
| RYO-I-PM |
Roll-Your-Own Tobacco (RYO) Participating Manufacturer Purchases Imported into New Jersey |
PDF |
Paper with TPT-10 |
|
10/25/23 |
| New Hampshire |
DP-151 |
Wholesalers Other Tobacco Products Tax Return |
PDF |
E-File or Mail |
15th |
10/25/23 |
| New Mexico |
RPD-41192 |
Tobacco Products Tax Return |
PDF |
E-File or Paper |
25th |
10/25/23 |
| New York |
MT-203 |
Distributor of Tobacco Products Tax Return |
PDF |
Paper |
20th |
10/25/23 |
| MT-203-ATT |
Information on RYO Cigarette Tobacco Manufactured or Imported by a Distributor |
PDF |
Paper with MT-203 |
20th |
10/25/23 |
| MT-203-R |
Research Tobacco Product Informational Report |
PDF |
Paper |
Jan 31st |
10/25/23 |
| MT-203-S |
Distributor of Tobacco Products Information Schedules - For filing periods on or after June 1, 2021. |
PDF |
Paper with MT-203 |
20th |
10/25/23 |
| MT-203-W |
Wholesale Dealer of Tobacco Products Informational Return |
PDF |
Paper |
20th |
10/25/23 |
| MT-203-W-A |
Acquisitions of Tobacco Products |
PDF |
Paper with MT-203-W |
20th |
10/25/23 |
| MT-203-W-T |
Transfers and Wholesale Sales of Tobacco Products |
PDF |
Paper with MT-203-W |
20th |
10/25/23 |
| New York City |
OTP-R |
NYC Other Tobacco Products Tax Return |
PDF |
Unknown |
20th |
10/25/23 |
| North Carolina |
B-A-101 |
Monthly Other Tobacco Products Excise Tax Return |
PDF |
Unknown |
20th |
10/25/23 |
| B-A-102 |
Monthly Vapor Products Excise Tax Return |
PDF |
Unknown |
20th |
10/25/23 |
| North Dakota |
44CT |
Cigarette and Tobacco Monthly Tax Return |
Excel |
File Upload |
15th |
10/25/23 |
| Ohio |
OTP6 |
Filing OTP6 - Out-of -State-Distributors |
PDF |
File Upload |
23rd |
11/29/23 |
| OTP98 |
Filing OTP98 - Manufacturers Report |
PDF |
File Upload |
23rd |
11/29/23 |
| TOB FBP |
Request to File By Paper |
PDF |
Paper |
23rd |
11/29/23 |
| XML/ASCII schemas |
Tobacco Electronic Filing Information |
XML/ASCII |
File Upload |
|
11/29/23 |
| Oklahoma |
TOB50001 |
Oklahoma Tobacco and Vape Information |
Unknown |
Unknown |
20th |
10/25/23 |
| Oregon |
OR-530 |
Oregon Quarterly Tax Return for Tobacco Distributors |
PDF |
Paper |
Last day of January, April, July, and October |
10/25/23 |
| Pennsylvania |
Tobacco Products Tax Forms |
Tobacco Products Monthly Report |
PDF |
File with REV-679 |
20th |
10/25/23 |
| myPath |
REV-679 |
|
E-File |
20th |
10/25/23 |
| Rhode Island |
OTP-1 |
Distributor’s Other Tobacco Products Tax Return (Last Updated 09/22/23) |
PDF |
Paper |
10th |
10/25/23 |
| South Carolina |
L-930 Instructions |
Monthly Other Tobacco Products (OTP) Tax Return |
PDF |
E-File |
20th |
10/25/23 |
| South Dakota |
Cigarette & Tobacco |
Cigarette and Tobacco Business Forms |
PDF |
Unknown |
|
10/25/23 |
| EPath |
South Dakota Departments of Revenue EPath |
|
E-File |
20th |
10/25/23 |
| Tennessee |
TOB 552 |
Tennessee Tobacco Products Return E-File |
PDF |
E-File or Paper |
15th |
10/25/23 |
| TN-LDR-1 |
Licensed Distributor Report |
CSV |
File Upload |
15th |
10/25/23 |
| TN-LDR-1 Layout |
CSV Layout Template |
|
|
|
10/25/23 |
| TN-LDR-1 Instructions |
CSV File Creation Instructions |
|
|
|
10/25/23 |
| Texas |
RITS |
Retailer Sales Report, Retailer Inventory Tracking System (RITS) |
CSV |
E-Filing |
25th |
10/25/23 |
| 69-133 |
Texas Distributor Monthly Report of Cigar and/or Tobacco Products |
PDF |
Paper |
25th |
10/25/23 |
| 69-134 |
Texas Distributor Monthly Report of Tobacco Products |
PDF |
Paper (File with 69-133) |
25th |
10/25/23 |
| Utah |
TC-553 |
Tobacco Products Tax Return - Utah State Tax (Excel) |
Excel |
File Upload |
Last day of January, April, July, and October |
10/25/23 |
| Vermont |
CTT-646 |
Wholesale Cigarette and Tobacco Dealer report and Tax Return |
PDF |
E-File or Paper |
15th |
10/25/23 |
| Virginia |
TT-8 E-Form |
Virginia Tobacco Products Tax Return (OTP) |
Data Entry |
E-Filing |
20th |
10/25/23 |
| TT-8 |
Virgina Tobacco Products Tax Return and Instructions |
PDF |
Paper (with granted waiver) |
20th |
10/25/23 |
| 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 |
20th |
10/25/23 |
| 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 |
20th |
10/25/23 |
| Washington |
Cigarette, Tobacco, and Vapor tax forms |
Tobacco Products and Cigars Tax |
TXT/CSV |
File Upload |
25th |
10/25/23 |
| Monthly Excise Tax Returns |
Combined Excise Tax Return |
PDF |
File Upload |
25th |
10/25/23 |
| Wisconsin |
TT100 XML Schema |
Tobacco and Vapor Products |
XML |
File Upload |
15th |
10/25/23 |
| West Virginia |
TPT-709 |
West Virginia Tobacco Products Tax Report |
PDF |
Paper |
15th |
10/25/23 |
| Wyoming |
Form 71 |
Wyoming Tax Return - Other Tobacco and Nicotine Products Wholesaler's Quarterly Return |
PDF |
Paper |
20th |
10/25/23 |
