Cigarette and Tobacco Licensing: Distributors and subjobbers must be licensed by the Minnesota Department of Revenue before they can sell or distribute cigarettes or tobacco products in Minnesota. Minn. Stat. § 297F.03 Minnesota Department of Revenue
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Cigarette and Tobacco Licensing Information
Distributors and Subjobbers
Distributors and subjobbers must be licensed by the Minnesota Department of Revenue before they can sell or distribute cigarettes or tobacco products in Minnesota.
Licenses are valid for two years, beginning January 1 of each even-numbered year and ending December 31 of the following odd-numbered year.
Do I need a distributor or subjobber cigarette license?
You need a cigarette distributor license if you do any of the following:
You need a cigarette subjobber license if you do any of the following:
Do I need a distributor or subjobber tobacco license?
You need a tobacco distributor license if you do any of the following:
How do I apply for or renew a 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 MN 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 MN e-Services system or attach a file with this information.
-Corporate officers, partners, or members of association -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
Go to your Cigarette Tax or Tobacco Tax account in MN e-Services system
Select the Alerts tab.
Select Renew cigarette/tobacco license.
Follow the prompts.
For more information, go to Cigarette Tax Licensing and Filing Information or Tobacco Tax Licensing and Filing Information.
Businesses that sell cigarettes or tobacco products are required to have a retail license. The city, county, or town where the business is located administers the licenses.
As the licensing authority, you must inform the Department of Revenue of the following:Business name
You are required to notify us within 30 days of any new license or license renewal, transfer, cancellation, suspension, or revocation during the license period. (Go to Minn. Stat. § 461.12 subd. 8.)
You can use the Form CT102, License Application to Make Retail Sales of Cigarettes and Tobacco Products and fax it to us, or email a list in a Word or Excel file.
For More InformationMore information for retail applicants or new licensees is available in License Requirements for Retailers Selling Cigarette and Tobacco Products -Cigarette and Tobacco Taxes Fact Sheet 2
If you have any questions about Cigarette or Tobacco Tax, contact MN Dept. of Revenue by emailing cigarette.tobacco@state.mn.us or calling 651-556-3035.
CT100, Cigarette Tax Licensing and Filing Information
CT101, Tobacco Tax Licensing and Filing Information
CT102, License Application to Make Retail Sales of Cigarette and OTP (Licensing Authorities)
To be completed by applicant when applying for a license with a city or county.
Renew Electronically
If you are renewing your Cigarette Tax or Tobacco Tax license, you have the option to complete your application electronically using MN 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 MN e-Services system or attach a file with this information.
Cigarette distributor license - $300; $150 if issued in second half of two year licensing period.
Cigarette subjobber license - $24; $12 if issued in second half of two year licensing period.
Tobacco products distributor license - $75; $37.50 if issued in second half of two year licensing period.
Tobacco products subjobber license - $20; $10 if issued in second half of two year licensing period.
Licenses are valid for two years, beginning January 1 of each even-numbered year and ending December 31 of the following odd-numbered year.
Cigarette and Tobacco Licensing Information