Alcohol, Cigarette, and Tobacco Sales on Reservations

Any wholesaler, distributor, or subjobber who sells alcohol, cigarettes, or tobacco products on a reservation in Minnesota, including sales to businesses that are not owned by the tribe, must have a Reservation Sales account and file monthly returns with the Minnesota Department of Revenue. 

How do I register for a Reservation Sales account?

Contact us at cigarette.tobacco@state.mn.us or call 651-556-3035 and we’ll add the Reservation Sales account for you.

When is my return due?

File the return by the 18th of each month, even if you had no sales during the reporting period.

If you no longer sell alcohol, cigarettes, or tobacco products to businesses on reservations, contact us to close your Reservation Sales account.

How do I file this return?

You can file your Alcohol, Cigarette, or Tobacco Sales on Reservations return:

• Electronically through our e-Services system (go to File Alcoholic Beverage Tax Electronically, File Cigarette Tax Electronically, or File Tobacco Tax Electronically)
• On paper using Form ASR, Alcohol Sales on Reservations, Form CSR, Cigarette Sales on Reservations, or Form TSR, Tobacco Sales on Reservations