Navigate Up
Sign In
Last Updated: 10/30/2017

Cigarette Sales Tax

Contact Us

Cigarette Tax

651-556-3035
8:00 a.m.- 4:30 p.m. Mon.- Fri.

more

Top FAQs

Related Information

About This Page

​What is the Cigarette Sales Tax?

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 January 1, 2018, the Sales Tax on cigarettes is 2.87 cents per cigarette, 57.4 cents per pack of 20 cigarettes, or 71.75 cents per pack of 25 cigarettes.

The 2017 rate is 2.75 cents per cigarette, 55.0 cents per pack of 20 cigarettes, or 68.75 cents per pack of 25 cigarettes.

Prior Year Rates (per pack of 20 cigarettes)

Period ​Rate (cents) ​Period ​Rate (cents)
Jan. 1, 2017 – Dec. 31, 2017​​ 55.0​ Jan. 1, 2013 – June 30, 2013​ 36.2​
Jan. 1, 2016 – Dec. 31, 2016​ ​54.3 Jan. 1, 2012 – Dec. 31, 2012 ​37.0​
​Jan. 1, 2015 – Dec. 31, 2015 ​52.6 ​Aug. 1, 2011 – Dec. 31, 2011 ​35.6
​Jan. 1, 2014 – Dec. 31, 2014 51.2 ​Aug. 1, 2010 – July 31, 2011 ​34.6
J​uly 1, 2013 – Dec. 31, 2013 ​49.3 ​Aug. 1, 2009 – July 31, 2010 33.0

When does the Cigarette Sales Tax change?

Under current law, the rate changes each year on January 1. See Minnesota Statutes 297F.25 subd. 1.