Cigarette and Tobacco Use Tax for Individuals

You must pay Cigarette or Tobacco Use Tax if Minnesota cigarette or tobacco tax was not collected on products you purchased or received.

However, you do not have to pay the use tax if you meet all these factors:

• You personally carried the cigarettes or tobacco products into Minnesota
• You purchased or received 200 or fewer cigarettes
• You received $50 or less worth of tobacco products in any calendar month