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Cigarette Sales Tax
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The Sales Tax on cigarettes is collected from distributors when they purchase Cigarette Tax stamps from the Minnesota Department of Revenue.
For all other tobacco products, retailers collect the Sales Tax from customers at the time of purchase.
How much is the Cigarette Sales Tax?
Effective January 1, 2024, the Sales Tax on cigarettes is 3.695 cents per cigarette, 73.9 cents per pack of 20 cigarettes, or 92.375 cents per pack of 25 cigarettes.
When does the Cigarette Sales Tax change?
Under current law, the rate changes each year on January 1. (Go to Minnesota Statutes 297F.25, subd. 1.)
What are the prior year rates (per pack of 20 cigarettes)?
| Period | Rate (cents) | Period | Rate (cents) |
|---|---|---|---|
| Jan. 1, 2023 – Dec. 31. 2023 | 69.2 | Jan. 1, 2018 – Dec. 31, 2018 | 57.4 |
| Jan. 1, 2022 – Dec. 31. 2022 | 66.3 | Jan. 1, 2017 – Dec. 31, 2017 | 55.0 |
| Jan. 1, 2021 – Dec. 31. 2021 | 63.3 | Jan. 1, 2016 – Dec. 31, 2016 | 54.3 |
| Jan. 1, 2020 – Dec. 31, 2020 | 61.0 | Jan. 1, 2015 – Dec. 31, 2015 | 52.6 |
| Jan. 1, 2019 – Dec. 31, 2019 | 58.8 | Jan. 1, 2014 – Dec. 31, 2014 | 51.2 |
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