Title: Cigarette and Tobacco Distributor and Subjobber Licenses
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
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
Division Name: Special Taxes Division
Division Phone: 651-556-3035
Division Fax: 651-556-5236
600 N. Robert St., Mail Station 3331
Unit Name: Email
Unit Phone: Unit Fax: Contact person(s): firstname.lastname@example.org
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.
2018-2019 Minnesota Cigarette Tax Licensing and Filing Information
License Requirements for Retailers
Minnesota Tax ID Requirements
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
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
Length of Determination: 10-30 days.
License Detail URL:
Revenue, Minnesota Department of
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