State Tax Day - Current, S.6, Indiana—Tobacco Tax: Revised Guidance Issued on Cigarette Tax, (Dec 4, 2025)

Revised guidance is issued regarding the Indiana cigarette tax. Included in the guidance the the name of the current cigarette tax returns. All resident distributors are required to monthly file Form CIG-RM (Cigarette Distributor’s Resident Monthly Return) and all nonresident distributors are required to file Form CIG-NRM (Cigarette Distributor’s Non-Resident Monthly Return). The cigarette tax returns, which are due by the 15th day of each month, must be filed electronically. Electronic payments are made through an ACH Credit transaction. Every distributor engaged in interstate business is required to file a report of all shipments or deliveries that were made out of state during the preceding month with the department, which will be included as separate schedules to the CIG-RM and CIG-NRM.

Information Bulletin #205, Indiana Department of Revenue, November 2025, ¶404-185