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Last Updated: 1/25/2018

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Cigarette Tax > Tax Information > Statute Changes/Updates

  • How do I calculate the moist snuff to enter into Column A, Form CT301-MS, for a 7 ounce can?Back to top

    ​If a container is more than 1.2 ounces, divide the number of ounces of moist snuff by 1.2. Round the amount to the nearest hundredth decimal place. For example, 7 ounces divided by 1.2 equals 5.83.

  • 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