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Last Updated: 9/30/2015

Tobacco Use Tax

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Use Tax for Individuals

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​Do I owe Tobacco Use Tax?

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

The tobacco tax does not apply to any purchases in one month that total less than 50 dollars. They must also be carried into Minnesota by one person and used or stored by that person.

How do I file a Tobacco Use Tax Return?

Fill out and send in Tobacco Use Tax Return (Form CT303), listing any purchases made where the tax has not been paid. (See Forms and Instructions.) Send the CT303 to:

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

When is the Tobacco Use Tax Return and payment due?

File Form CT303 and pay tax due by the 18th day of the month following the month in which you purchased the tobacco. For example, if you purchased cigarettes on April 10, the return and tax would be due by May 18.