CT303, Tobacco Use Tax Return (Periods after Jan. 1, 2018)
https://www.revenue.state.mn.us/sites/default/files/2018-01/ct303_18.pdf
TSR, Tobacco Sales on Reservations
https://www.revenue.state.mn.us/sites/default/files/2021-06/tsr_18.pdf
This Revenue Notice revokes Revenue Notice # 12-10.
https://www.revenue.state.mn.us/revenue-notice/20-02-special-taxes-tobacco-products-tax-revocation-revenue-notice-12-10
Introduction
On June 21, 2018, the U.S. Supreme Court issued its decision in South Dakota v. Wayfair, Inc., et al., 138 S. Ct. 2080 (2018) (“Wayfair”). The U.S.
https://www.revenue.state.mn.us/revenue-notice/20-03-out-state-retailers-collection-responsibility
This notice is revoked. Revenue Notice #12-13 revoked and replaced this notice on December 31, 2012.
https://www.revenue.state.mn.us/revenue-notice/09-03-tobacco-products-tax-definition-wholesale-sales-price-proper-tax-calculation
https://www.revenue.state.mn.us/revenue-notice/93-01-special-taxes-bad-debt-deduction-cigarette-and-tobacco-products-tax-return
https://www.revenue.state.mn.us/revenue-notice/96-04-unfair-cigarette-sales-act-unlawful-wholesaler-give-rebates-concessions-or
https://www.revenue.state.mn.us/revenue-notice/98-14-tobacco-products-tax-wholesale-price-includes-cost-any-packaging-or-boxes
This Revenue Notice was revoked on July 6, 2020 by publication of Revenue Notice # 20-02.
https://www.revenue.state.mn.us/revenue-notice/12-10-tobacco-products-tax-taxability-e-cigarettes
This Revenue Notice was revoked on December 31, 2013 by Revenue Notice # 13-06. See Revenue Notice # 13-06 for details.
https://www.revenue.state.mn.us/revenue-notice/12-13-tobacco-products-tax-wholesale-sales-price-definition-price-list-revocation
