Cigarette and Tobacco Use Tax

You owe these taxes if you bring into Minnesota, in one month, the following on which you did not pay Minnesota taxes and fees:

• More than one carton of 200 cigarettes
• More than $50 of tobacco products

You do not owe use tax if you carry into Minnesota, in one month, 200 cigarettes or less, or $50 or less of tobacco products. This exemption does not apply to internet or mail orders.