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 Replaced with Example Form
Form CT102 is no longer available on our website. City or county licensing authorities may use our example form, License Application Example to Make Retail Sales of Cigarette and Other Tobacco Products, to create their own cigarette and tobacco license application. For details, go to Cigarette and Tobacco Licensing Information.