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Last Updated: 2/26/2018

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.

Reservation Sales Account in e-Services

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

How does this affect me?

You have the option to file your cigarette 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. (See Filing Electronically.)

If you file on paper. Use Cigarette Sales on Reservations (Form CSR) instead of Cigarette Sales on Native Reservations (Forms CT201-N and CT401-N).

For more information, see Cigarette Sales on Reservations.

New Video on Cigarette and Tobacco Retail Inspections

We have a new video about what happens during a cigarette and tobacco retail inspection and what the retailer's responsibilities are.

In the video, we cover how we:

  • identify ourselves when we arrive
  • inspect cigarette products
  • review retail tobacco licenses
  • inspect tobacco invoices
  • seize untaxed cigarette or tobacco products 

Subscribe to the Minnesota Department of Revenue's YouTube Channel for our latest videos.