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Last Updated: 8/29/2017

Causes of Overages and Shortages for Resident Distributors




​Used ​Minnesota stamped cigarettes to fill out-of-state orders ​X
​​Used other state stamped cigarettes to fill Minnesota orders ​X
​Over-filled out-of-state orders ​X
​Under-filled out-of-state orders ​X


​Overstated beginning unstamped inventory ​X
​Understated beginning unstamped inventory ​X
​Overstated ending unstamped inventory ​X
​Understated ending unstamped inventory ​X
​Included Minnesota in beginning stamped inventory X
​Included Minnesota in ending stamped inventory ​X
​Overstated beginning stamp inventory ​X
​​​Understated beginning stamp inventory ​X
​Overstated ending stamp inventory ​X
​Understated ending stamp inventory ​X
​Overstated other state's stamped inventory ​X
​Understated other state's stampled inventory ​X


​​Stamped cigarettes twice ​X
​Shipped unstamped cigarettes accidentally ​X


​Overstated stamps purchased ​X
​Understated stamps purchased ​X
​Borrowed stamps — not accounted for ​X
​​Loaned stamps — not accounted for X
​Over-reported stamped cigarettes ​X
​Under-reported stamped cigarettes X


​Unstamped cigarettes stolen from warehouse ​X
​Stamps stolen ​X

Tax Evasion

​Contraband cigarettes stamped - not reported ​X
​Unstamped other than legal exemptions ​X
​Stolen cigarettes purchased but not reported ​X
​Stamps sold to another person ​X