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Last Updated: 10/26/2017

Frequently Asked Questions

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Tobacco Tax

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Tobacco Tax > File and Pay

  • How do I know if I'm liable for the Tobacco Excise Tax?Back to top

  • How do I request an abatement?Back to top

    You can request an abatement (a reduction or cancellation of your penalty) from the department by sending us a letter explaining why you should get one.​

  • How do I make a payment by phone?Back to top

    Click here for instructions.

  • Which forms do I have to submit?Back to top

    Minnesota resident and nonresident distributors must submit form

    • CT301 Tobacco Tax Monthly Return
    Resident distributors might also have to submit the following forms depending on business circumstances:
    • CT301-T Tobacco Products Tax
    • CT301-PC Premium Cigars
    • CT301-MS Moist Snuff Tax
    There are three schedule types included on these forms. You must complete a separate form for
    • Taxable Purchases/Sales (Schedule 1)
    • Credits (Schedule 2)
    • Out-of-state Sales (Schedule 3)
    Nonresident distributors might also have to submit the following forms depending on business circumstances:
    • CT301-T Tobacco Products Tax
    • CT301-PC Premium Cigars
    • CT301-MS Moist Snuff Tax
    Nonresident distributors only submit Schedule 1: Taxable Purchases/Sales.

     

  • What are the Tobacco Tax return due dates?Back to top

    On or before the 18th of the month following the end of the reporting month.

    We consider the U.S. postmark date to be the filing date. If the due date is on a weekend or legal holiday, you can mail your returns and payments or send them electronically on the next business day.  If you owe accelerated tax, see Accelerated Payments for more information on the due dates.​

  • What are the penalty and interest rates?Back to top

  • Does Minnesota charge Sales Tax on tobacco products?Back to top

    Yes. Retailers collect Sales Tax on all tobacco products other than cigarettes.  Cigarette distributors pay Sales Tax when they purchase Cigarette Tax stamps from the Minnesota Department of Revenue.

  • Where do I send my return?Back to top

    Minnesota Revenue, Mail Station 3331, St. Paul, MN 55146-3331​

  • Who do I make the check out to?Back to top

    Minnesota Revenue​

  • Is an e-cigarette taxed as a cigarette or tobacco product?Back to top

    E-cigarettes are considered tobacco products under the statutory definition of tobacco products. For more information, see Minnesota Statutes, Section 297F.01.​

  • Where do I put e-cigarette information on my return?Back to top

    On the Tobacco Products Tax (Form CT301-T).​ See Forms and Instructions.

  • Do I need a distributor or subjobber license?Back to top

    You will need a tobacco distributor license if you do any of the following:

    • Bring tobacco products into Minnesota,
    • Manufacture tobacco products in Minnesota to sell in Minnesota, or
    • Ship or transport tobacco products to Minnesota retailers to be sold by those retailers.

    You will need a tobacco subjobber license if you do any of the following:

    • Acquire tobacco products from a distributor to sell to retailers, or
    • Are a licensed distributor who delivers, sells or distributes tobacco products from a business not covered in your distributor's license.​

  • How do I get a retail license?Back to top

    Contact your city or county licensing office.​

  • Where do I find statute information?Back to top

    Chapter 297F - Cigarette and Tobacco Taxes

    Chapter 299F - Fire Standard Compliant (FSC) Cigarettes
     
    Chapter 297D - Marijuana and Controlled Substance Taxation
     
    Section 325F.781 - Requirements; Tobacco Product Delivery Sales
     
    Section 289A.60 - Penalties
     
     

     

  • What is the Tobacco Tax breakdown?Back to top

    The excise tax on

    • tobacco is equal to 95 percent of the wholesale sales price of the tobacco product
    • premium cigars is 95 percent of the wholesale sales price or $3.50 per cigar, whichever is less
    • moist snuff is 95 percent of the wholesale sales price or $3.04 per container, whichever is greater

  • Should my retailer be charging Sales Tax on other tobacco products?Back to top

    Yes.​

  • Can I order tobacco products online or through the mail?Back to top

    Yes. You can order other tobacco products online or through the mail, however you are required to fill out the Tobacco Use Tax Return (Form CT303), and pay any taxes and fees due as a result of your purchase(s).​ See Forms and Instructions.