Cigarette and Tobacco Taxes

Cigarette and tobacco product distributors and wholesalers pay these taxes, as well as an additional sales tax and nonsettlement fee on each package of cigarettes. Individuals who bring, transport, or ship cigarettes or tobacco products from another state or country may also be liable for use tax. We issue licenses to all distributors and subjobbers before they can sell or distribute cigarettes in Minnesota. (Minnesota Statutes, Chapter 297F, and M.S. 325F.781.)

Form CT102 No Longer Available on Website
Form CT-102, License Application to Make Retail Sales of Cigarette and Other Tobacco Products, is no longer available on our website. City and county tobacco licensing authorities should contact us directly to report new licenses or license changes before retailers can sell or distribute cigarette or tobacco products in Minnesota. For details, go to Cigarette and Tobacco Licensing Information.