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Last Updated: 3/24/2015

Common Carriers

​Informational Reports Required for Shipments of Cigarettes or Tobacco Products

All common carriers who ship cigarettes or tobacco products into Minnesota must file a monthly informational report with the Department of Revenue about those shipments, except those delivered to a licensed public warehouse.

This report is required by Minnesota Statutes, sections 297F.11, subd. 3, and 297F.12, subd. 2. These laws also allow us to examine your cigarettes or tobacco products shipment records.

Report Due Date

If you ship cigarettes or tobacco products into Minnesota, you must submit the Cigarette and Tobacco Common Carrier Report (Form CT123) by the 10th day of the month after the shipments.