Cigarette Tax Requirements

The rates provided in the tables below begin January 1, 2024.

Settlement Brands

Cigarettes or little cigars weighing 3 to 4.5 pounds per thousand are also taxed as cigarettes.

Nonsettlement Brands

Resident Distributors Must File

CT201, Cigarette Tax Monthly Return
CT201-F, Monthly Cigarette Fee
CT201-I, Cigarette Inventory
CT201-R, Cigarette Reconciliation

Resident Distributors Might Also Have to File

CSR, Cigarette Sales on Reservations
CT201-A, Unstamped/Other-State Stamped Cigarettes Received During the Month
CT201-B, Credit for Returned Cigarettes
CT201-C, Out-of-State Cigarette Sales
CT201-LC, Little Cigars Stamped
CT201-S, Minnesota Stamped Cigarettes Received

Nonresident Distributors Must File 

CT401, Cigarette Tax Monthly Return
CT401-F, Monthly Cigarette Fee
CT401-I, Cigarette Inventory
CT401-R, Cigarette Reconciliation

Nonresident Distributors Might Also Have to File

CSR, Cigarette Sales on Reservations
CT401-B, Credit for Returned Cigarettes
CT401-C, Minnesota Cigarette Sales
CT401-LC, Little Cigars Stamped

Minnesota Importers File

CT501-A, Cigarettes Imported During the Month 
CT501-C, Unstamped Cigarette Sales to Minnesota Distributors
CT501-D, Out-of-State Cigarette Sales
CT501-I, Cigarette Inventory
CT501-R, Cigarette Reconciliation 

Additional Cigarette Forms

CT102, License Application to Make Retail Sales of Cigarette and Other Tobacco Products (Licensing Authorities Only)
CT109A, Distributor Affidavit
CT123, Cigarette and Tobacco Common Carrier Report
CT203, Cigarette Use Tax Return
CT205, Quarterly Interstate Commerce Report
CT207, Cigarette and Tobacco Products Customs Declaration
CT211, Cigarette Stamp Order Form 

You must file a return and pay the taxes and fee by the 18th of the month to report the previous months' sales in Minnesota. If you do not, we will assess penalty and interest. You must file a return even if you had no sales to report.

You can file:

• Electronically through our e-Services system (go to File Cigarette Tax Electronically)
• On paper when you download, print, and mail completed form to us

You can pay this tax:

• Electronically through e-Services, by debit or credit card, or by Automated Clearing House (ACH) credit
• By check using a payment voucher, unless your business is required to pay electronically (go to Electronic Payment for Business)

Go to Make a Payment for more information.

If you brought more than 200 cigarettes into the state in a month, but did not pay the Minnesota cigarette taxes and fees when you purchased the cigarettes, you must pay the taxes and fees directly to us. Go to Cigarette and Tobacco Use Tax.