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Last Updated: 10/26/2017

Frequently Asked Questions

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Use Tax for Individuals

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Use Tax for Individuals > Tax Information > Consumer Cigarette

  • What if I don't have invoices for my purchases?Back to top

    You may make your best guess as to the number of cigarette cartons purchased. The Minnesota Department of Revenue will send a notice for any additional tax, penalty or interest due.​

  • What if I can't pay this tax?Back to top

    If you are unable to pay the Cigarette Use Tax, you may be set up on a payment agreement through the Department of Revenue's Collection Division.​

  • Do I have to calculate penalty and interest?Back to top

    You do not have to calculate penalty and interest on your cigarette purchases. However, penalty and/or interest may be charged after you have submitted your return and payment. If you would like to calculate penalty and/or interest on your purchases, the instructions for Form CT203, Cigarette Use Tax Return have the information on how to calculate these items.​ See Forms and Instructions.

  • What is an abatement and how do I request one?Back to top

    An abatement is removal of penalty from your tax assessment. You may request an abatement from the Department of Revenue by sending a letter with your request and reason for requesting the abatement of penalty with a reason why it should be abated. The Department will review the request and notify you of the decision.​

  • How do I know if I have to pay the Non-Settlement Cigarette Fee?Back to top

    The Non-Settlement Fee, also known as the Fee in Lieu of Settlement, is a fee associated with cigarettes produced by all manufacturers except Philip Morris, R.J. Reynolds, Lorillard, or Liggett.

    The fee does not apply to cigarettes produced by these manufacturers because they have entered into a settlement agreement with the State of Minnesota and make annual payments to the state.

    There is a list available of current manufacturers and their brands. You may use this list to identify brands and who manufactures them. If they are not manufactured by one of the four companies listed above, you will have to pay the Fee in Lieu of Settlement on them.​

  • Is the federal excise tax included in the amount on which I pay tax?Back to top

    The federal excise tax is included in the amount on which you pay tax. The tax is on the manufacturer's wholesale sales price which includes the federal taxes.​

  • What do I enter for Period of Return?Back to top

    The period of the return is the month and year that you purchased the cigarettes (e.g. June 2016 is listed as 06/16).​