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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:
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:
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):
Unit URL:
Audience: Application URL:
Renewal URL:
Versa URL:

No person may engage in the business of wholesaling cigarettes or other tobacco products in this state without first being licensed as either a distributor or subjobber.

A distributor buys cigarettes and tobacco products, sells them to retailers or subjobbers and incurs the liability for tax.

A subjobber buys tax-paid product from a distributor and sells it to retailers or directly to consumers in cigarette vending machines.

Refer also to this information from the MN Dept. of Revenue

2018-2019 Minnesota Cigarette Tax Licensing and Filing Information

License Requirements for Retailers 

Minnesota Tax ID Requirements

Statutes: 297F.03


License Application to Make Retail Sales of Cigarette and Other Tobacco Products (for use by Licensing Authorities Only) - CT 102

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 of issuance.

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

Revenue, Minnesota Department of 


Minnesota Department of Revenue

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