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Title: Minnesota Cigarette and Tobacco Product Retailer’s license
Alternate Title:
Description:
Businesses that make retail sales of cigarettes and tobacco products to the public in Minnesota are required to have a special retailer’s license.
 
Licenses are issued and administered by the city, county or town in which the business is located.

Subject: Business
Tobacco
Creation Date: 9/11/2008 2:11:51 PM
Modification Date: 8/1/2024 3:23:26 PM
Agency Name: County / City Licenses and Requirements
Agency URL:
Agency Description:
Agency Phone: Agency Fax: Agency URL:
Agency Address:





Division Name: Contact a City Clerk Office / Business Licensing Office
Division URL:
Division Description:
Division Phone: Division Fax: Division URL:
Audience: Application URL:
Renewal URL:
Versa URL:
Requirements:

Review License Requirements for Retailers Selling Cigarette and Tobacco Products

Cigarette and Tobacco Taxes Fact Sheet 2
Businesses that sell cigarettes and tobacco products to the public in Minnesota must have a special retailer’s license.

Retail Licensing Requirements
Retail sellers of cigarettes and tobacco products in Minnesota must have a Minnesota Cigarette and Tobacco Product Retailer’s license prior to purchasing or selling cigarettes or tobacco products.

A separate license is required for each location or vending machine from which cigarettes or tobacco products are sold at retail.

Licenses are issued and administered by the city, county, or town in which the business is located.

Responsibilities of License Holders

License Display
You must conspicuously display your license at each retail location so that it is visible to the public, according to your licensing authority’s rule.

Records

Retailers must:

  • Keep a legible copy of each invoice for one year from the date of the invoice or as long as the cigarette or tobacco product listed on the invoice is available for sale or in their possession, whichever period is longer
  • Keep copies of the invoices at each retail location or at a central location
  • Provide copies at a retail location within one hour when requested by Revenue
  • Copies should be numbered and kept in chronological order.

For more information about invoice records, go to Record Retention for Cigarette and Tobacco Product Invoices

Purchases
You must purchase your inventory of cigarettes and other tobacco products from a licensed Minnesota cigarette and/or tobacco distributor or subjobber. View our licensed Cigarette and Tobacco Distributors List.

If you make purchases of cigarettes or tobacco products from other sources, you are subject to civil and criminal penalties, and possible seizure of your cigarettes and tobacco products.

Sales
You must only sell Minnesota-stamped cigarettes or tobacco products on which Minnesota tax has been paid.

You are not allowed to sell cigarettes below cost, as determined by the Minnesota Department of Commerce under the Minnesota Unfair Cigarette Sales Act (UCSA). UCSA is law enacted to protect the public by prohibiting sales of cigarettes at below wholesale or retail cost. For more information about cigarette pricing, go to Cigarettes on Commerce’s website.

If you possess or make illegal sales of cigarettes or tobacco products, you are subject to civil and criminal penalties, and possible seizure of your cigarettes and tobacco products.

Inspections
You must allow Revenue staff — without a search warrant — to enter your place of business and inspect the premises, the records you are required to keep, and the packages of cigarettes, tobacco products, and vending devices on the premises. For more information about our inspections, go to Compliance Checks of Cigarette and Tobacco Retailers.

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:

Forms:

Minnesota Department of Revenue form, CT102, License Application to Make Retail Sales of Cigarette and Other Tobacco Products - To be completed by applicant when applying for a license with a city or county.


Fees:

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.

License fees:

Tobacco products subjobber license

Tobacco products distributor license - $75; $37.50 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.

Cigarette distributor license - $300; $150 if issued in second half of two year licensing period.
- $20; $10 if issued in second half of two year licensing period.


Period of Issuance:
Length of Determination:
Other Info:
Activity: Tobacco
Cigarette
Taxes
Vending Machines
License Detail URL:

Contact the city, county or town in which the business is located.


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