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: 12/9/2019 11:34:09 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
2020-2021 Minnesota Cigarette Tax Licensing and Filing Information
License Requirements for Retailers
Minnesota Tax ID Requirements
License Requirements for Retailers Fact Sheet 2
Form CT100, License Application for Cigarette Distributors and Subjobbers
Form CT101, License Application for Tobacco Products Distributors and Subjobbers
License Application to Make Retail Sales of Cigarette and Other Tobacco Products CT102 (To be completed by applicant when applying for a license with a city or county)
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:
Cigarette and Tobacco Licensing Information
Minnesota Department of Revenue e-Services