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Last Updated: 10/10/2017

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Cigarette Tax

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Cigarette Distributors and Subjobbers

​Distributors and subjobbers, including those located outside Minnesota, must be licensed by the Minnesota Department of Revenue before they can sell or distribute cigarettes in Minnesota.

To apply for or renew your license, fill out the License Application for Cigarette Distributors and Subjobbers (Form CT100). See Cigarette Tax Licensing and Filing Information for more information on how to apply for a license and for filing requirements.

Cities and Counties Licensing Cigarette Retailers

Businesses that sell cigarettes are required to have a special retailer's license. Licenses are administered by the city, county or town where the business is located.

As the licensing authority, you must inform the Minnesota Department of Revenue of the

  • licensee’s name
  • address
  • trade name
  • license effective and expiration dates

You can use the License Application for Retailers (Form CT102) and fax a copy of the form to us to fulfill the notification requirement listed above.

You are required to notify us of any license renewal, transfer, cancellation, suspension or revocation during the license period. View the statute (M.S. 461.12 subd. 8).

The License Requirements for Retailers fact sheet is available for retail applicants or new licensees.