Fee in Lieu of Settlement

Cigarette brands purchased from manufacturers who have not entered into a tobacco agreement with the state of Minnesota are subject to an additional fee (2.5 cents per cigarette or 50 cents per pack of 20 cigarettes). This is to help the state recover some of the public health care costs related to smoking. (Minnesota Statute 297F.24.)

Manufacturers Who Entered Settlement Agreement

Philip Morris, R. J. Reynolds, Lorillard, and Liggett entered into a settlement agreement. These manufacturers do not pay the fee because they make annual payments to the state of Minnesota. ITG Brands LLC also entered into the settlement agreement for Winston, Kool, Salem, and Maverick cigarette brands.

To view a list of cigarette brands and manufacturers, go to the Nebraska Department of Revenue website.