Minnesota DOR Updates Cigarette Tax Forms, Licensing Requirements

The Minnesota Department of Revenue (DOR) has published updated information about cigarette and tobacco taxes in the state. Cigarette and tobacco product distributors and wholesalers are required to pay these taxes, along with an additional sales tax and nonsettlement fee on each package of cigarettes, while individuals transporting cigarettes or tobacco products from other states or countries may also be liable for use tax. The information also announces that Form CT102 has been replaced with an example form for city or county licensing authorities to create their own cigarette and tobacco license applications. [Minn. Dep’t of Revenue, Cigarette and Tobacco ...