Distributor Returns due January 20

Your December return and payment for Cigarette Tax or Tobacco Tax are due January 20. 

Remember that you can file your return and pay any tax due electronically through e-Services.

New License Period

The 2026-2027 cigarette and tobacco distributor and subjobber license period began January 1, 2026. Your 2024-2025 license expired December 31, 2025. If you did not renew your license for 2026-2027, you must do so immediately to legally distribute cigarette or tobacco products in Minnesota.

Retailers
Please refer to the Cigarette and Tobacco Distributor List on our website for a list of valid license holders.

2026 Cigarette Sales Tax Rate

The Sales Tax on cigarettes is now 84.0 cents per pack of 20 cigarettes. Updated Cigarette Tax forms will be available on our website after January 18. Use the updated forms when you file your January return, due February 18.

City and County Tobacco Licensing Authorities

Form CT102, License Application to Make Retail Sales of Cigarette and Other Tobacco Products, is no longer available on our website. You must contact us directly to report new licenses or license changes before retailers can sell or distribute cigarette or tobacco products in Minnesota. Visit Cigarette and Tobacco Licensing Information for details.

Questions?

If you have questions, contact us by emailing [email protected] or calling 651-556-3035.