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Last Updated: 10/30/2017

Cigarette Tax

Who must file and pay the Cigarette Tax?

Distributors pay this tax when they purchase Cigarette Tax stamps from the Minnesota Department of Revenue. All packages of cigarettes sold in Minnesota must have a Minnesota Cigarette Tax stamp on them.

The Cigarette Sales Tax is also included in the stamp price. (See Cigarette Sales Tax.)

What are the Cigarette Tax and Cigarette Sales Tax rates?

The rates provided in the table below are effective through December 31, 2017.

Tax Type ​Tax Rate Per Carton ​Tax Rate Per 20-Pack Tax Rate Per Cigarette
​​Cigarette Tax ​$30.40 ​​$3.04 ​$0.152
​Cigarette Sales Tax ​$5.50 ​​$0.55 ​$0.0275
Total ​​$35.90 ​$3.59 ​$0.1795

The rates provided in the table below are effective January 1, 2018.

Tax Type ​Tax Rate Per Carton ​Tax Rate Per 20-Pack Tax Rate Per Cigarette
​​Cigarette Tax ​$30.40 ​​$3.04 ​$0.152
​Cigarette Sales Tax ​$5.74 ​​$0.574 ​$0.0287
Total ​​$36.14 ​$3.614 ​$0.1807

Cigarettes or little cigars weighing 3 to 4.5 pounds per thousand are also taxed as cigarettes.

Fee in Lieu of Settlement

Cigarette brands purchased from manufacturers who have not entered into a tobacco agreement with the state of Minnesota are also subject to an additional fee to help the state recover some of the public health care costs related to smoking. (See Fee in Lieu of Settlement.)

When are the return and payment due?

You must file a return and pay the taxes and fee by the 18th of the month to report the previous months' sales in Minnesota. You must file a return even if you had no sales to report.

How do I file?

You can file

What are my payment options?

You can pay this tax:

See Make a Payment for details.

Cigarette Use Tax 

If you brought more than 200 cigarettes into the state in a month, but did not pay the Minnesota cigarette taxes and fees when you purchased the cigarettes, you must pay the taxes and fees directly to us. See Cigarette Use Tax.