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Title: Cigarette and Tobacco Distributor and Subjobber Licenses
Alternate Title:
Description:

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


Subject: Tobacco
Creation Date: 9/11/2008 2:11:51 PM
Modification Date: 7/26/2024 4:34:56 PM
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: https://www.mndor.state.mn.us/tp/eservices/_/
Versa URL:
Requirements:

Review:

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:

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

You 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
  • Are a vending machine operator; principal business is operating, or owning and leasing to operators, machines for the vending of merchandise or service


Do I need a distributor or subjobber tobacco license?

You 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
  • Ship or transport tobacco products to Minnesota retailers to be sold by those retailers.
You need a tobacco subjobber license if you do any of the following:Acquire tobacco products from a distributor to sell to retailers
  • Are a licensed distributor who delivers, sells or distributes tobacco products from a business not covered in your distributor's license


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

   -Name and address of each manufacturer you purchased or intend to purchase tobacco products from (distributors only)

   -Name and address of each Minnesota licensed distributor you purchased or intend to purchase tobacco products from (subjobbers only)

   -Names of tobacco products you manufacture (manufacturers only)

   -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.

City and County Tobacco Licensing Authorities 

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

  • License address
  • Minnesota Tax ID Number
  • License effective and expiration dates

Notify Us of New Licenses or Changes

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 Information

More 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.


Rules:
Statutes: 297F.03

Forms:

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.

  • Corporate officers, partners, or members of association
  • Name and address of each manufacturer you purchased or intend to purchase tobacco products from (distributors only)
  • Name and address of each Minnesota licensed distributor you purchased or intend to purchase tobacco products from (subjobbers only)
  • Names of tobacco products you manufacture (manufacturers only)
  • 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
  1. Go to your Cigarette Tax or Tobacco Tax account in MN e-Services system
  2. Select the Alerts tab.
  3. Select Renew cigarette/tobacco license.
  4. Follow the prompts.
For more information, go to Cigarette Tax Licensing and Filing Information or Tobacco Tax Licensing and Filing Information
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:

Licenses are valid for two years, beginning January 1 of each even-numbered year and ending December 31 of the following odd-numbered year.


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

Cigarette and Tobacco Licensing Information

MN e-Services system

Minnesota Department of Revenue

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