Cigarette and Tobacco Use Tax for Individuals

You must pay Cigarette or Tobacco Use Tax if Minnesota cigarette or tobacco tax was not collected on products you purchased or received.

However, you do not have to pay the use tax if you meet all these factors:

• You personally carried the cigarettes or tobacco products into Minnesota
• You purchased or received 200 or fewer cigarettes
• You received $50 or less worth of tobacco products in any calendar month

What must I do if I owe the tax?

• File Form CT203, Cigarette Use Tax Return or Form CT303, Tobacco Use Tax Return
• Pay the tax you owe. Go to Make a Payment for information

When are the return and tax payment due?

The 18th day of the month following the month in which you purchased or received the cigarettes or tobacco products. For example, if you purchased or received cigarettes on April 10, the return and tax payment are due May 18.