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Use Tax Collection and Payment Requirement for Tobacco Delivery Sellers

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As of January 1, 2022, all tobacco delivery sellers must collect and pay any use tax owed on delivery sales of tobacco products sold to consumers in Minnesota unless they have no physical presence in Minnesota and do not meet any Wayfair Thresholds. 

Legislation was enacted, effective January 1, 2022, that clarifies and expands a retailer’s obligation to collect and pay any use tax owed on delivery sales of tobacco products subject to use tax under Minnesota Statutes, Chapter 297F. Tobacco products include, but are not limited to, tobacco products, cigarettes, cigars, moist snuff, nicotine solution products, and any other tobacco products. A retailer that makes delivery sales of tobacco products is a tobacco delivery seller.

Wayfair Thresholds for Out-of-State Tobacco Delivery Sellers

For all delivery sales taking place on or after January 1, 2022, out-of-state tobacco delivery sellers without physical presence in Minnesota must collect and pay use tax owed if they meet certain thresholds.

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Examples of Meeting Wayfair Thresholds

The following examples show how to use the 12-month look back to determine if you meet a Wayfair threshold.

For All Tobacco Delivery Sellers

All delivery sellers must comply with Minnesota laws and other requirements, including the requirement to pay use tax if owed.

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