IPCPR Legislative | Operating Your Business in Minnesota

Operating Your Business in Minnesota

minnesota

Operating Your Business in Minnesota

No person may engage in the business of a tobacco products distributor or subjobber at any place of business without first obtaining a license by filing a License Application for Tobacco Products Distributors and Subjobbers (Form CT101) with the Minnesota Department of Revenue and paying the application fee ($75 for distributors; $20 for subjobbers). Licenses are valid for 2 years and must be renewed by January 1st of every even-numbered year by re-filing Form CT101.

 

Minn. Stat. § 297F.03: Licenses; cigarette and tobacco products distributors and subjobber.

 

Tobacco products retailers must file a License Application to Make Retail Sales of Cigarette and Other Tobacco Products (Form CT102) with the appropriate municipality when applying for a license in a Minnesota city or county. Prior to making delivery sales or shipping tobacco products in connection with any sales, an out-of-state retailer must file with the Department of Revenue a statement setting forth the out-of-state retailer’s name, trade name, and the address of the out-of-state retailer’s principal place of business and any other place of business.

 

Minn. Stat. § 297F.031: Registration requirement.

 

Tobacco products distributors with a place of business in Minnesota must file a Tobacco Tax Monthly Return (Form CT-301), applicable schedules, and payment for taxes due on or before the 18th day of each month, even if no tax is due. Tobacco Tax Monthly Returns may be filed electronically through Minnesota e-Services at https://www.mndor.state.mn.us/tp/eservices/_/.

 

Minn. Stat. § 297F.09: Returns; payment of tax.

 

Additionally, consumers of untaxed tobacco products in Minnesota must file a Tobacco Use Tax Return (Form CT303), along with payment for taxes due.

 

Minnesota state law does not allow smoking and drinking in the same establishment. Smoking is prohibited in all bars and restaurants, and the smoking ban exemption for tobacco products shops does not include a tobacco department or section of any individual business establishment with any type of liquor, food, or restaurant license.

 

Minn. Stat. § 144.414: Prohibitions.
Minn. Stat. § 144.4167: Permitted smoking.

 

Localities may require additional business licenses.

Minnesota Department of Revenue: Tobacco Tax Forms and Instructions
http://www.revenue.state.mn.us/businesses/tobacco/Pages/Forms.aspx

 

Form CT101: License Application for Tobacco Products Distributors and Subjobbers
http://www.revenue.state.mn.us/Forms_and_Instructions/ct101.pdf

 

Form CT102: License Application to Make Retail Sales of Cigarette and Other Tobacco Products
http://www.revenue.state.mn.us/Forms_and_Instructions/ct102.pdf

 

Form CT301: Tobacco Tax Monthly Return
http://www.revenue.state.mn.us/Forms_and_Instructions/ct301_0115.pdf

 

Form CT301-MS: Moist Snuff Tax

http://www.revenue.state.mn.us/Forms_and_Instructions/ct301ms_0115.pdf

 

Form CT301-N: Tobacco Sales on Native Reservations
http://www.revenue.state.mn.us/Forms_and_Instructions/ct301n.pdf

 

Form CT301-PC: Premium Cigar Tax
http://www.revenue.state.mn.us/Forms_and_Instructions/ct301pc.pdf

 

Form CT301-T: Tobacco Products Tax
http://www.revenue.state.mn.us/Forms_and_Instructions/ct301t.pdf

 

Form CT303: Tobacco Use Tax Return
http://www.revenue.state.mn.us/Forms_and_Instructions/ct303_0115.pdf

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