Cigarette Tax Requirements
Distributors pay this tax when they purchase Cigarette Tax stamps from the Minnesota Department of Revenue.
All packages of cigarettes sold in Minnesota must have a Minnesota Cigarette Tax stamp on them.
The Cigarette Sales Tax is also included in the stamp price. (See Cigarette Sales Tax.)
Distributors and subjobbers must be licensed by the Minnesota Department of Revenue before they can sell or distribute cigarettes or tobacco products in Minnesota. See Cigarette and Tobacco Licensing Information.