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Last Updated: 1/25/2018

Frequently Asked Questions

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Cigarette Tax

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Related Information

Cigarette Tax > Tax Information > Licensing

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

    You need a cigarette distributor license if you:

    • Acquire untaxed cigarettes for sale to Minnesota subjobbers or retailers.
    • Ship or transport cigarettes to Minnesota retailers to be sold by those retailers.
    • Purchase cigarettes directly from a manufacturer and apply cigarette stamps to at least 50 percent of the cigarettes you sell.
    You need a cigarette subjobber license if you:
    • 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.
    • Are a vending machine operator; principal business is operating, or owning and leasing to operators, machines for the vending of merchandise or service.

  • Is there a license form the retailer must complete for the Department of Revenue?Back to top

    ​No. However, they can use License Application to Make Sales of Cigarette and Other Tobacco Products (Form CT102), which can be helpful for the city, county, and Revenue.

  • Does the Minnesota Department of Revenue offer any tobacco license training for the city or county?Back to top

    ​Yes. Contact us at 651-556-3035 or and we will come your location or help with any questions you may have.