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Last Updated: 11/30/2017

Cigarette Tax

2018 Cigarette Tax and Cigarette Sales Tax Rates

The following rates are effective for sales on or after January 1, 2018:

  • Cigarette Excise Tax rate is 152 mills (15.2 cents) on each cigarette. 
  • Sales Tax on cigarettes is 57.4 cents per pack of 20 cigarettes. For packages with a different quantity, adjust the tax proportionally.

See the official notice published in the Minnesota State Register on October 30, 2017.

New Reservation Sales Account in e-Services

We are creating a new Reservation Sales account in e-Services that will be available for the January 2018 period (due February 20, 2018).

How does this affect me?

You will have the option to file your cigarette and tobacco sales on reservations information electronically.

You can key your information directly into e-Services or enter the information into our import template and then upload the file into e-Services.

Form name changes

  • Cigarette Sales on Native Reservations (Forms CT201-N and CT401-N) will be replaced with Cigarette Sales on Reservations (Form CSR).

  • Tobacco Sales on Native Reservations (Form CT301-N) will be replaced with Tobacco Sales on Reservations (Form TSR).

For more information, see Cigarette and Tobacco Sales on Reservations.