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Last Updated: 1/25/2018

Frequently Asked Questions

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Cigarette Tax

8:00 a.m.- 4:30 p.m. Mon.- Fri.


Related Information

Cigarette Tax > File and Pay

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

    All Minnesota resident distributors must submit the following forms:

    • CT201 Cigarette Tax Monthly Return
    • CT201-F Monthly Cigarette Fee
    • CT201-I Cigarette Inventory
    • CT201-R Cigarette Reconciliation

    Minnesota resident distributors might also have to submit the following forms depending on your business circumstances:

    • CT201-A Unstamped/Other-State Stamped Cigarettes Received During the Month
    • CT201-B Credit for Returned Cigarettes
    • CT201-C Out-of-State Cigarette Sales
    • CT201-LC Little Cigars Stamped
    • CT201-N Cigarette Sales on Native Reservations
    • CT201-S Minnesota Stamped Cigarettes Received

    All nonresident distributors must submit the following forms: 

    • CT401 Cigarette Tax Monthly Return
    • CT401-F Monthly Cigarette Fee
    • CT401-I Cigarette Inventory
    • CT401-R Cigarette Reconciliation

    Nonresident distributors might also have to submit the following forms depending on your business circumstances:

    • CT401-B Credit for Returned Cigarettes
    • CT401-C Minnesota Cigarette Sales
    • CT401-LC Little Cigars Stamped
    • CT401-N Cigarettes Sales on Native Reservations​

  • How do I pay for cigarette stamps?Back to top

    ​Click here for information.

  • What do I need to do if I make cigarette sales on a reservation in Minnesota?Back to top

    ​Contact us so we can register you for the Reservation Sales account.

    You can file your reservation sales information electronically through e-Services, or complete Cigarette Sales on Reservations (Form CSR).

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

    ​Click here for instructions.

  • 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.

  • When are my Cigarette Tax returns due?Back to top

    On or before the 18th of the month following the end of the reporting month.  We consider the postmark date to be the filing date. If the due date falls on a weekend or legal holiday, you can mail your payments or send them electronically on the next business day.  If you owe accelerated tax, see Accelerated Payments for more information on due dates.​

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

  • What is the Cigarette Tax breakdown for settlement and non-settlement brands?Back to top

    Click here for tax-rate tables.

  • Should the retailers who buy cigarettes from me charge Sales Tax?Back to top

    No. The Sales Tax is included in the cost of Cigarette Tax stamps, purchased and applied by distributors. 

  • How do I order cigarette stamps? How can I be sure you received my stamp order?Back to top

    For information on how to order cigarette stamps, see Ordering Cigarette Tax Stamps.

    If you want to verify that we received your stamp order, call us at 651-556-3035. ​

    NOTE! If we receive your order after 1 p.m. Central Time, we will process your order the next business day.

  • Can I use a carrier that is not UPS to ship cigarette stamps?Back to top

    No. We only ship Cigarette Tax stamps through UPS. However, you may use an armored car service or pick up stamps yourself at the Department of Revenue.​

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

    E-cigarettes are considered tobacco products. For more information, see our E-Cigarettes webpage.

  • 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 cigarette distributor license if you do any of the following:

    • Acquire untaxed cigarettes for sale to Minnesota subjobbers or retailers,
    • Ship or transport cigarettes to Minnesota retailers to be sold by those retailers, or
    • Purchase cigarettes directly from a manufacturer and apply cigarette stamps to at least 50 percent of the cigarettes you sell.

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

    • Acquire stamped cigarettes from a distributor to sell to retailers,
    • Are a licensed distributor who delivers, sells or distributes stamped cigarettes from a business not covered in your distributor's license, or
    • Are a vending machine operator; principal business is operating, or owning and leasing to operators, machines for the vending of merchandise or service.

  • What do I do if I have an overage or a shortage?Back to top

    If you find you have an overage or a shortage for the month, you may review our list of causes of overages and shortages for resident or nonresident distributors. This can give you an idea of why you may have an overage or a shortage. Due to natural fluctuations in business we will offset your overages to a shortage that falls the month before or after the shortage during an audit. Any shortage not covered by an overage will result in additional tax when an audit of your records is completed.​

  • How do I know if I have an overage or a shortage?Back to top

    If you're a Minnesota distributor, complete Minnesota Distributors Cigarette Reconciliation (Form CT201-R). If line 18 is more than line 7, you have a shortage. If line 7 is more than line 18, you have an overage.

    If you're an out-of-state distributor, complete Nonresident Distributors Cigarette Reconciliation (Form CT401-R). If line 14 is more than line 12D, you have a shortage. If line 12D is more than line 14 you have an overage. ​

    See Forms and Instructions.

  • What are the relevant statutes?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

    Jenkins Act

    Pact Act