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Last Updated: 10/26/2017

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Cigarette Tax

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Cigarette Tax > Tax Information > Licensing

  • 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.