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Last Updated: 10/6/2015

Cigarette Use Tax

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Use Tax for Individuals

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​Do I owe Cigarette Use Tax?

If you buy cigarettes outside the state or cause them to be brought into the state and are not charged Minnesota taxes and fees, you must pay them directly to Minnesota.

The cigarette tax does not apply to purchases of one carton (200 cigarettes) or less in a month if they are carried into Minnesota by one person and are used or stored by that person.

How do I file a Cigarette Use Tax Return?

Fill out and send in the Cigarette Use Tax Return (Form CT203) listing any purchases made where the tax has not been paid. (See Forms and Instructions.)  Send the CT203 to:

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

When is the Cigarette Use Tax Return and payment due?

File Form CT203 and pay any tax due by the 18th day of the month following the month in which you purchased the cigarettes. For example, if you purchased cigarettes on April 10, the return and tax would be due by May 18.