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Last Updated: 10/26/2017

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Tobacco Tax

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Related Information

Tobacco Tax > Tax Information > eCigarettes

  • 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.

  • What is simulated smoking tobacco?Back to top

    A device that produces an inhaled mist or vapor with the physical sensation, appearance, and often the flavor of inhaled tobacco smoke.

  • What is the definition of a tobacco product?Back to top

    ​A tobacco product is any product that contains tobacco or any product that is made or derived from tobacco that is intended for human consumption, whether chewed, smoked, absorbed, dissolved, inhaled, snorted, sniffed, vaped or ingested by any other means.