You need a cigarette distributor license if you do any of the following:

• Acquire untaxed cigarettes for sale to Minnesota subjobbers or retailers
• Ship or transport cigarettes to Minnesota retailers to be sold by those retailers
• Purchase cigarettes directly from a manufacturer and apply cigarette stamps to at least 50% of the cigarettes you sell

You need a cigarette subjobber license if you do any of the following

• Acquire stamped cigarettes from a distributor to sell to retailers
• Are a licensed distributor who delivers, sells, or distributes stamped cigarettes from a business not covered in your distributor's license
• Are a vending machine operator; principal business is operating, or owning and leasing to operators, machines for the vending of merchandise or service

You need a tobacco distributor license if you do any of the following:

• Bring tobacco products into Minnesota
• Manufacture tobacco products in Minnesota to sell in Minnesota
• Ship or transport tobacco products to Minnesota retailers to be sold by those retailers

You need a tobacco subjobber license if you do any of the following:

• Acquire tobacco products from a distributor to sell to retailers
• Are a licensed distributor who delivers, sells or distributes tobacco products from a business not covered in your distributor's license

Complete Form CT100, License Application for Cigarette Distributors and Subjobbers, or Form CT101, License Application for Tobacco Products Distributors and Subjobbers, and pay the required fee.

Renew Electronically

If you are renewing your Cigarette Tax or Tobacco Tax license, you have the option to complete your application electronically using our e-Services system.

Before You Start

Make sure you have the following information available when you start filling in your application. You can enter it directly into e-Services or attach a file with this information.

• Corporate officers, partners, or members of association
• Name and address of each manufacturer you purchased or intend to purchase tobacco products from (distributors only)
• Name and address of each Minnesota licensed distributor you purchased or intend to purchase tobacco products from (subjobbers only)
• Names of tobacco products you manufacture (manufacturers only)
• Electronic file of a sample sales invoice to attach to your application that includes:
  • Name of seller
  • Name of purchaser
  • Date of sale
  • Invoice number
  • Itemized list of goods sold, including cigarette brands and number of cartons of each brand, unit price, and identification of tobacco products by name, quantity, and unit price
  • Rebates, discounts, or other reductions

Renew Your License

1. Go to your Cigarette Tax or Tobacco Tax account in e-Services.
2. Select the Alerts tab.
3. Select Renew cigarette/tobacco license.
4. Follow the prompts.

For more information, go to Cigarette Tax Licensing and Filing Information or Tobacco Tax Licensing and Filing Information.