Annual UCSA fee Cigarette distributors are required to pay an annual Unfair Cigarette Sales Act fee based on their annual cigarette tax collections.
Notice to Meet Competitors Price Distributors are required to notify the Commissioner of Commerce in order to meet a competitor's price.
The minimum prices for wholesalers and retailers, as provided for by Minnesota Statutes, Chapter 325D are shown in this schedule. The computations are based on KNOWN manufacturers’ list prices and the products listed are a sampling of the total cigarette market in Minnesota including cigarette brands that are affected by the “Non-Settlement Fee” as well as brands that are not. Minimum prices may be calculated for unlisted products as follows:
Wholesale Carton Price: Manufacturer Price + $37.32 (cigarette stamp fee & sales tax) + $5.00 (Non-Settlement Fee as applicable) + $1.65 (Wholesale Cost of Doing Business) = Wholesale Price.
Retail Carton Price: Wholesale Price + 8% (Retail Cost of Doing Business) = Retail Price.
All cigarettes in a wholesaler’s or retailer’s inventory must be priced to reflect these presumed prices. A wholesaler or retailer may sell for less if they can show that their actual costs of doing business are lower than the presumed minimum. The prices indicated below include known “Off-Invoice” promotions, though not “Buy-Down” promotions. For questions, contact the Department of Commerce, 85 7th Place East, Suite 280, St. Paul, MN 55101.
Asterisks indicate KNOWN price changes since January 1, 2023.