Cigarette and Tobacco Common Carrier Report

All common carriers who ship cigarettes or tobacco products into Minnesota must file a monthly informational report with the Department of Revenue. This does not include shipments delivered to a licensed public warehouse.

If you are a common carrier and ship cigarettes or tobacco products into Minnesota, by law:

• You must submit Form CT123, Cigarette and Tobacco Common Carrier Report, by the 10th day of the month after the shipments
• You must allow us to examine your cigarettes or tobacco products shipment records upon request