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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 Tobacco

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

    You may make your best guess as to the amount of tobacco 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 Tobacco Use Tax, you may be set up on a payment agreement through the Department of Revenue's Collection Division.​

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

    You do not have to calculate penalty and interest on your tobacco 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 CT303, Tobacco 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.​

  • 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 tobacco product (e.g. June 2016 is listed as 06/16).​