skip to content
photo of card catalog - no text

Find a license in the A-Z Index

1. Refine the topic list by letter

 

2. Select a topic to view their list of licenses

Title: Cigarette and Tobacco Distributor and Subjobber Licenses
Alternate Title:
Description: Minnesota's cigarette tax is levied on cigarettes sold or used in Minnesota. The state's approximately 55 cigarette and nearly 400 tobacco distributors and wholesalers file monthly returns to determine the correct amount of tax liability. The cigarette tax is paid by distributors who purchase stamps that are affixed to the packages. Minnesota Department of Revenue
Subject: Tobacco
Creation Date: 9/11/2008 2:11:51 PM
Modification Date: 8/16/2010 9:16:06 AM
Agency Name: Revenue, Minnesota Department of
Agency URL: https://www.revenue.state.mn.us
Agency Description: The Minnesota Department of Revenue manages the state's revenue system. Functions include the administration of 28 different taxes, interprets and enforces the tax laws, provides taxpayers both individuals and businesses with forms, processes tax returns/payments, and auditing.
Agency Phone: 651-556-3000
Agency Fax: Agency URL: https://www.revenue.state.mn.us
Agency Address: Revenue, Minnesota Dept. of
600 N. Robert Street

St. Paul
MN 55146

Division Name: Special Taxes Division
Division URL:
Division Description:
Division Phone: 651-556-3035
Division Fax: 651-556-5236
Division URL:
Division Address:
600 N. Robert St., Mail Station 3331

St. Paul
MN 55146-3331

Unit Name: Email
Unit URL:
Unit Description:
Unit Phone: Unit Fax: Contact person(s): cigarette.tobacco@state.mn.us
Unit URL:
Audience: Application URL:
Renewal URL:
Versa URL:
Requirements:

You will need a cigarette distributor license if you do any of the following:

  • Acquire untaxed cigarettes for sale to Minnesota subjobbers or retailers,
  • Ship or transport cigarettes to Minnesota retailers to be sold by those retailers, or
  • Purchase cigarettes directly from a manufacturer and apply cigarette stamps to at least 50 percent of the cigarettes you sell.

You will need a cigarette subjobber license if you do any of the following:

  • Acquire stamped cigarettes from a distributor to sell to retailers,
  • Are a licensed distributor who delivers, sells or distributes stamped cigarettes from a business not covered in your distributor's license, or
  • Are a vending machine operator; principal business is operating, or owning and leasing to operators, machines for the vending of merchandise or service.

You will need a tobacco distributor license if you do any of the following:

  • Bring tobacco products into Minnesota,
  • Manufacture tobacco products in Minnesota to sell in Minnesota, or
  • Ship or transport tobacco products to Minnesota retailers to be sold by those retailers.

You will need a tobacco subjobber license if you do any of the following:

  • Acquire tobacco products from a distributor to sell to retailers, or
  • Are a licensed distributor who delivers, sells or distributes tobacco products from a business not covered in your distributor's license.​


Refer to:

2018-2019 Minnesota Cigarette Tax Licensing and Filing Information

License Requirements for Retailers 

Minnesota Tax ID Requirements


Rules:
Statutes: 297F.03

Forms:

CT102 License Application to Make Retail Sales of Cigarette and Other Tobacco Products (for use by Licensing Authorities Only)

Cigarette and tobacco tax forms are available at Forms and Instructions for Cigarette Tax or Forms and Instructions for Tobacco Tax


Fees:

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.


Period of Issuance:

Two years beginning January 1 of even-numbered years. A new license may be issued any time within the period, but all licenses expire on December 31 of odd-numbered years regardless of the date of issuance.


Length of Determination: 10-30 days.
Other Info:
Activity: Tobacco
Cigarette
Taxes
Vending Machines
License Detail URL:

Revenue, Minnesota Department of 

LOGIN FOR BUSINESSES

Minnesota Department of Revenue

gov delivery email updates facebook twitter youtube 


back to top