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Last Updated: 10/30/2017

Cigarette Tax

Cigarette Tax License Renewal Due

Distributors and subjobbers who want to sell or distribute cigarettes in Minnesota during 2018-2019 must renew their Cigarette Tax license with the Minnesota Department of Revenue and pay the required fee. We must receive the application and fee by November 17, 2017.

What you need to do

  1. Complete the License Application for Cigarette Distributors and Subjobbers (Form CT100).
  2. Mail your application and fee to:

    Minnesota Revenue
    Mail Station 3331
    St. Paul, MN 55146-3331

    Note: If your application is incomplete, we will return it to you.
  3. Pay the annual Unfair Cigarette Sales Act fee (if you are required) to the Minnesota Department of Commerce. Click here to download a payment form.

See Cigarette Tax Licensing and Filing Information for more details. Please note that we have a new requirement. You must provide a sample sales invoice with your application.

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.