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Last Updated: 11/1/2013

Cigarette Sales Tax

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Cigarette Tax

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​What does the Cigarette Sales Tax apply to?

The sales tax on cigarettes is collected from distributors when they purchase Cigarette Tax stamps from the Minnesota Department of Revenue. For all other tobacco products, retailers collect the sales tax from customers at the time of purchase.

How much is the Cigarette Sales Tax?

Effective Jan. 1, 2014, the sales tax on cigarettes is 2.56 cents per stick, 51.2 cents per pack of 20 cigarettes, or 64 cents per pack of 25 cigarettes.

Prior Year Rates (per pack of 20 cigarettes)

July 1, 2013 -Dec. 31, 2013: 49.3 cents
Jan. 1, 2013 - June 30, 2013: 36.2 cents

Jan. 1, 2012 - Dec. 31, 2012: 37 cents

Aug. 1, 2011 - Dec. 31, 2011: 35.6 cents

Aug. 1, 2010 - July 31, 2011: 34.6 cents

Aug. 1, 2009 - July 31, 2010: 33.0 cents

Aug. 1, 2008 - July 31, 2009: 27.4 cents

Aug. 1, 2007 - July 31, 2008: 26.0 cents

Aug. 1, 2006 - July 31, 2007: 26.3 cents

Aug. 1, 2005 - July 31, 2006: 25.5 cents 

When does the Cigarette Sales Tax change?

Under current law, the rate will change each year on Jan. 1. View the statute (M.S. 297F.25 subd. 1).