| State | Form / Report | Title / Description | Form Type | Filing Type | Due Date | Last Updated |
|---|---|---|---|---|---|---|
| Alabama |
Monthly State Tobacco Tax Return By Tobacco Distributors |
Paper | 10th | 10/25/23 | ||
| Alaska | 522 | Cigarette and Tobacco Products Monthly Tax Return | E-file or Paper | Last Day of the Month | 10/25/23 | |
| Arizona | 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 | Tobacco Products Distributor Tax Return | Paper or XML | 25th | 01/18/24 | ||
| Electronic Cigarettes and Vaping Products That Contain Nicotine - Tax Disbursement Schedule | Paper | 25th | 10/25/23 | |||
| Colorado | Tobacco Products Tax Return eFile | N/A | Data Entry | 20th | 10/25/23 | |
| OTP Return eFiling Instructions | N/A | Data Entry | 20th | 10/25/23 | ||
| Electronic Cigarette Return eFiling Instructions | N/A | Data Entry | 20th | 10/25/23 | ||
| Connecticut | Form OP-300 Tobacco Products Tax Return | File Upload or Paper | 25th | 10/25/23 | ||
| Delaware | TP-1 | Form TP-1 Wholesale Dealer's Monthly Report of Other Tobacco Products | 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 | 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 | Paper (with waiver) | 20th | 10/25/23 | |
| M-110 | Cigarette and tobacco products tax return (Imports of cigarettes and tobacco products for consumption) | Paper (with waiver) | 20th | 10/25/23 | ||
| M-19 Instructions | Cigarette and Tobacco Monthly Tax Return E-Filing Instructions | E-Filing | 20th | 10/25/23 | ||
| M-110 Instructions | Cigarette and Tobacco Products (Imports of cigarette and tobacco products for consumption) E-Filing Instructions | 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 | File with TB-1350 | 20th | 10/25/23 | ||
| 1350-U | Idaho Self-Assessed Tobacco Tax Worksheet and Return | Paper | 20th | 10/25/23 | ||
| TB-1350-NP | Activity for Nonparticipating Brands of Roll-Your-Own Tobacco | File with TB-1350 | 20th | 10/25/23 | ||
| TB-1350B | Idaho Tobacco Products (Except Cigarettes) Out-Of-State Sales | 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 | File with TB-1350 | 20th | 10/25/23 | ||
| Illinois | TP1 | Implementation Guide for Direct Electronic Filing of Tobacco Products Tax | E-file | 15th | 11/21/23 | |
| Form TP-1 Instructions | PDF/CSV | File Upload | 15th | 10/25/23 | ||
|
Tobacco Products Tax Forms |
PDF/CSV | File with TP-1 | 15th | 10/25/23 | ||
|
Tobacco Products Tax Return |
Paper (filed with waiver) | 15th | 10/25/23 | |||
| Indiana | OTP-M | Other Tobacco Product Distributor’s Excise Tax Return (Form 46853) | E-file or Paper | 15th | 10/25/23 | |
| Electronic Filing | XML | File Upload | 15th | 10/25/23 | ||
| Iowa | Iowa Tobacco Products Monthly Tax Return In-State Distributors | Paper | 20th | 10/25/23 | ||
| 70026 | Iowa Tobacco Products Monthly Tax Return Out-of-State Distributors | Paper | 20th | 10/25/23 | ||
| Kansas | Tobacco Distributor Upload File Specifications | PDF/TXT | E-file or Paper | 20th | 10/25/23 | |
| Consumable Material Tax Monthly Report | Paper | 20th | 10/25/23 | |||
| Kentucky | Tobacco and Vapor Products Tax | XML | File Upload | 20th | 10/25/23 | |
| Tobacco and Vapor Products EDI Guide | EDI | File Upload | 10/25/23 | |||
| Louisiana | Louisiana Tobacco Tax Return | File Upload or Paper | 20th | 10/25/23 | ||
| Maine | Tobacco Products Tax Return | Paper | Last day of the month | 10/25/23 | ||
| Maryland |
Report of Stamped Cigarettes and/or sales of Roll-your-own Tobacco |
Paper | 21st | 10/25/23 | ||
|
OTP Wholesaler Tax Return |
File with 608-3 | 21st | 10/25/23 | |||
| Massachusetts | Cigar and Smoking Tobacco Excise Return | 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 | Tobacco Tax Monthly Return | Paper | 18th | 10/25/23 | ||
| Tobacco Products Tax | Paper with CT301 | 18th | 10/25/23 | |||
| Moist Snuff Tax | Paper with CT301 | 18th | 10/25/23 | |||
| Premium Cigar Tax | 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 |
Monthly Report of Out-Of-State Wholesalers Selling into Missouri |
CSV/PDF | Paper | 15th | 10/25/23 | |
| 4387 | Tobacco Products Tax — Other Than Cigarettes | 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 |
Tobacco Products Tax Return for Products Other than Cigarettes |
Paper | 10th | 10/25/23 | ||
|
Tobacco Products Other Than Snuff Imported or Manufactured and Exported |
Paper with Form 56 | 10/25/23 | ||||
|
Snuff Imported or Manufactured and Exported |
Paper with Form 56 | 10/25/23 | ||||
|
Nebraska Manufactured and Imported RYO Sales Report |
Paper with Form 56 | 10/25/23 | ||||
| Nevada | Other Tobacco Products Return | Paper | 20th | 10/25/23 | ||
| New Jersey | Tobacco Products Tax Return | Paper | 20th | 10/25/23 | ||
|
Tobacco Products Purchased in New Jersey |
Paper with TPT-10 | 10/25/23 | ||||
|
Tobacco Products Sold |
Paper with TPT-10 | 10/25/23 | ||||
|
Tobacco Products Sold In a Non-Taxable Manner |
Paper with TPT-10 | 10/25/23 | ||||
|
Container E-Liquid Sold in a Non-Taxable Manner |
Paper with TPT-10 | 10/25/23 | ||||
|
Tobacco Products Distributed |
Paper with TPT-10 | 10/25/23 | ||||
|
Exempt Use or Distribution of Tobacco Products |
Paper with TPT-10 | 10/25/23 | ||||
|
Tobacco Products Imported into New Jersey |
Paper with TPT-10 | 10/25/23 | ||||
|
Roll-Your-Own Tobacco (RYO) Non Participating Manufacturer Purchased in New Jersey |
Paper with TPT-10 | 10/25/23 | ||||
|
Roll-Your-Own Tobacco (RYO) Participating Manufacturer Purchased in New Jersey |
Paper with TPT-10 | 10/25/23 | ||||
|
Roll-Your-Own Tobacco (RYO) Non Participating Manufacturer Purchases Imported into New Jersey |
Paper with TPT-10 | 10/25/23 | ||||
|
Roll-Your-Own Tobacco (RYO) Participating Manufacturer Purchases Imported into New Jersey |
Paper with TPT-10 | 10/25/23 | ||||
| New Hampshire | Wholesalers Other Tobacco Products Tax Return | E-file or Mail | 15th | 10/25/23 | ||
| New Mexico | Tobacco Products Tax Return | E-file or Paper | 25th | 10/25/23 | ||
| New York | Distributor of Tobacco Products Tax Return | Paper | 20th | 10/25/23 | ||
|
Information on RYO Cigarette Tobacco Manufactured or Imported by a Distributor |
Paper with MT-203 | 20th | 10/25/23 | |||
|
Research Tobacco Product Informational Report |
Paper | Jan 31st | 10/25/23 | |||
|
Distributor of Tobacco Products Information Schedules - For filing periods on or after June 1, 2021. |
Paper with MT-203 | 20th | 10/25/23 | |||
|
Wholesale Dealer of Tobacco Products Informational Return |
Paper | 20th | 10/25/23 | |||
|
Acquisitions of Tobacco Products |
Paper with MT-203-W | 20th | 10/25/23 | |||
|
Transfers and Wholesale Sales of Tobacco Products |
Paper with MT-203-W | 20th | 10/25/23 | |||
| New York City |
NYC Other Tobacco Products Tax Return |
Unknown | 20th | 10/25/23 | ||
| North Carolina | Monthly Other Tobacco Products Excise Tax Return | Unknown | 20th | 10/25/23 | ||
| Monthly Vapor Products Excise Tax Return | Unknown | 20th | 10/25/23 | |||
| North Dakota | 44CT | Cigarette and Tobacco Monthly Tax Return | Excel | File Upload | 15th | 10/25/23 |
| Ohio | Filing OTP6 - Out-of -State-Distributors | File Upload | 23rd | 11/29/23 | ||
| OTP98 | Filing OTP98 - Manufacturers Report | File Upload | 23rd | 11/29/23 | ||
| TOB FBP | Request to File By Paper | 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 | Oregon Quarterly Tax Return for Tobacco Distributors | Paper | Last day of January, April, July, and October | 10/25/23 | ||
| Pennsylvania | Tobacco Products Monthly Report | File with REV-679 | 20th | 10/25/23 | ||
| myPath | REV-679 | E-File | 20th | 10/25/23 | ||
| Rhode Island |
Distributor’s Other Tobacco Products Tax Return (Last Updated 09/22/23) |
Paper | 10th | 10/25/23 | ||
| South Carolina | L-930 Instructions | Monthly Other TObacco Products (OTP) Tax Return | E-FIle | 20th | 10/25/23 | |
| South Dakota | Cigarette & Tobacco | Cigarette and Tobacco Business Forms | Unknown | 10/25/23 | ||
| EPath | South Dakota Departments of Revenue EPath | E-FIle | 20th | 10/25/23 | ||
| Tennessee |
Tennessee Tobacco Products Return eFile |
E-file or Paper | 15th | 10/25/23 | ||
|
Licensed Distributor Report |
CSV | File Upload | 15th | 10/25/23 | ||
|
CSV Layout Template |
10/25/23 | |||||
|
CSV File Creation Instructions |
10/25/23 | |||||
| Texas | 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 | Paper | 25th | 10/25/23 | ||
| 69-134 | Texas Distributor Monthly Report of Tobacco Products | Paper (File with 69-133) | 25th | 10/25/23 | ||
| Utah | Tobacco Products Tax Return - Utah State Tax (Excel) | Excel | File Upload | Last day of January, April, July, and October | 10/25/23 | |
| Vermont | Wholesale Cigarette and Tobacco Dealer report and Tax Return | E-file or Paper | 15th | 10/25/23 | ||
| Virginia | Virginia Tobacco Products Tax Return (OTP) | Data Entry | E-Filing | 20th | 10/25/23 | |
| TT-8 | Virgina Tobacco Products Tax Return and Instructions | Paper (with granted waiver) | 20th | 10/25/23 | ||
|
Stamping Agent’s Monthly Report of Virginia Stamped Cigarettes And Roll-Your-Own Tobacco By Non-Participating Manufacturer’s Brand Family |
Paper | 20th | 10/25/23 | |||
|
Stamping Agent’s Monthly Report of Virginia Stamped Cigarettes And Roll-Your-Own Tobacco By Participating Manufacturer’s Brand Family |
Paper | 20th | 10/25/23 | |||
| Washington | Tobacco Products and Cigars Tax | TXT/CSV | File Upload | 25th | 10/25/23 | |
| Monthly Excise Tax Returns | Combined Excise Tax Return | File Upload | 25th | 10/25/23 | ||
| Wisconsin | Tobacco and Vapor Products | XML | File Upload | 15th | 10/25/23 | |
| West Virginia |
West Virginia Tobacco Products Tax Report |
Paper | 15th | 10/25/23 | ||
| Wyoming | Wyoming Tax Return - Other Tobacco and Nicotine Products Wholesaler's Quarterly Return | Paper | 20th | 10/25/23 |