Tobacco Tax Requirements


Distributors pay the Tobacco Tax to the Minnesota Department of Revenue on tobacco products.

The tax applies to all tobacco products in Minnesota (except cigarettes).

The tax is charged when a distributor:

  • Brings tobacco products into Minnesota or has them transported into Minnesota from outside the state
  • Makes or manufactures tobacco products in Minnesota for sale in the state
  • Ships or transports tobacco products to retailers in Minnesota for sale by those retailers

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.


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