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Last Updated: 1/8/2019

Cigarette Use Tax and Tobacco Use Tax

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Use Tax for Individuals

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How do I know if I owe Cigarette Use Tax or 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.

What must I do if I owe the tax?

When are the return and payment due?

The 18th day of the month following the month in which you purchased the cigarettes. For example, if you purchased cigarettes on April 10, the return and tax would be due by May 18.