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Minnesota Cigarette Use Tax Return
Extracted from PDF file 2024-minnesota-form-ct203.pdf, last modified August 2013Cigarette Use Tax Return
CT203 Cigarette Use Tax Return Due the 18th day of the month following the month of purchase. Print or Type Name Address Social Security Number City State ZIP Code Period of Return (mo/yr) Figure the Tax You Owe 1 Total number of cigarettes purchased (from CT203-A, line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Total number of little cigars purchased less than 3 pounds per thousand (from CT203-A, line 2) . . . . . . 2 3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Number of exempt cigarettes and/or little cigars less than 3 pounds per thousand (cannot be more than 200; see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Tax 5 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Mil rate for cigarettes and little cigars less than 3 pounds per thousand (see instructions) . . . . . . . . . . . 6 7 Multiply line 5 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Total number of little cigars purchased 3 to 4.5 pounds per thousand (from CT203-A, line 3) . . . . . . . . . 8 9 Number of exempt little cigars 3 to 4.5 pounds per thousand (cannot be more than 200; see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Multiply line 10 by 0.18995 (mil rate on little cigars 3 to 4.5 pounds per thousand) . . . . . . . . . . . . . . . . 11 12 Cigarette and Cigarette Sales Tax (add lines 7 and 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Figure the Non-settlement Cigarette/Little Cigar Fee You Owe Fee 13 Total number of cigarettes purchased subject to fee (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Total number of little cigars purchased (from CT203-A, add lines 2 and 3) . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Add lines 13 and 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Fee mil rate for cigarettes and little cigars (.025) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Sign Here Total Tax and Fees Due 17 Cigarette/little cigar fee due (multiply line 15 by line 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Figure the Total Amount You Owe 18 Penalty, if any (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Interest, if any (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Total due (add lines 12, 17, 18 and 19) Make check payable to Minnesota Revenue . . . . . . . . . . . . . . . 20 I declare that this form is correct and complete to the best of my knowledge and belief. Signature Mail to: Minnesota Department of Revenue Mail Station 3331 600 N. Robert St. St. Paul, MN 55146-3331 Phone: 651-556-3035 Email: [email protected] (Rev. 1/24) Date Daytime Phone CT203-A Cigarettes and Little Cigars Purchased During the Month Read the instructions prior to completing this schedule. Page_______ of ______ Print or Type Name Social Security Number Address Date City Invoice # Cigarettes Purchased From (name/address of person or firm) State ZIP Code Period of Return (mo/yr) Number of Cartons Brand Cigs. p/Carton Total Cigarettes × 200 = Cigarettes Purchased × 250 = × 200 = × 250 = × 200 = × 250 = × 200 = × 250 = Line 1 Total Number of Cigarettes Invoice # Brand Little Cigars Purchased (less than 3lbs per thousand) Date Little Cigars (less than 3lbs per thousand) Purchased From (name/address of person or firm) Number of Cigars Cartons p/Carton × = × = × = × = × = × = × = × = Total Cigars Line 2 Total Number of Little Cigars Little Cigars Purchased (3lbs to 4.5lbs per thousand) Date (Rev. 1/23) Invoice # Little Cigars (3lbs to 4.5lbs. per thousand) Purchased From (name/address of person or firm) Brand Number of Cigars Cartons p/Carton × = × = × = × = × = × = × = × = Line 3 Total Number of Little Cigars Total Cigars Form CT203 Instructions Cigarette Taxes and Fees When you buy cigarettes and little cigars in Minnesota, the price includes the following Minnesota taxes and fees: • Cigarette Tax • Cigarette fee in lieu of tobacco settlement, which is assessed on any cigarettes you buy out-of-state that are produced by manufacturers that have not entered into a tobacco settlement agreement with the state of Minnesota • Cigarette Sales Tax If you buy cigarettes or little cigars outside the state and are not charged these Minnesota taxes and fees, you must pay them directly to Minnesota. Little Cigars Defined as Cigarettes Tobacco products, known as “little cigars” are taxed and regulated as cigarettes. A cigarette is defined as: • Any roll for smoking made wholly or partially from tobacco • At least partially wrapped in tobacco and has a cigarette-like filter • Has a size, appearance, type of tobacco used in filler or is packaged or labeled, priced, or marketed like cigarettes • Weighs 4.5 pounds or less per 1,000 cigarettes Exemption You are exempt from paying the Cigarette Tax if, during one month, you carried into Minnesota a total of 200 or fewer cigarettes and little cigars and you use or store them for your personal use. Cigarettes and little cigars purchased online are not exempt. Due Date File Form CT203 and pay tax due by the 18th day of the month following the month in which you purchased the cigarettes or little cigars. If you do not file voluntarily, you may be billed for the tax and fee you owe as information about your purchases becomes available to us. Your bill will include penalty and interest charges, if applicable. Schedule A Instructions Fill out the requested information in each table. Report each invoice on a separate line. For the little cigar tables, fill in the amount of cigars per carton to complete the calculation for total cigars. Line Instructions Line 4 Exempt Cigarettes/Little Cigars Weighing Less Than 3 Pounds per Thousand Enter the number of cigarettes or little cigars 3 pounds or less per thousand that you carried into Minnesota that you used or stored. The number cannot exceed 200. Line 6 Mil Rates for Cigarettes and Little Cigars Weighing Less Than 3 Pounds per Thousand Use the list below to determine the mil rate for the period of the return you are filing. If the period is: Jan. 1, 2019 - Jan. 1, 2020 - Jan. 1, 2021 - Jan. 1, 2022 - Jan. 1, 2023 - Jan. 1, 2024 - The Mil Rate is: Dec. 31, 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.18140 Dec. 31, 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.18250 Dec. 31, 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.18365 Dec. 31, 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.18515 Dec. 31, 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.1866 Dec. 31, 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.18995 Mil rates include all applicable Cigarette Tax and Cigarette Sales Tax. Multiply line 5 by the appropriate mil rate and enter the result on line 6. Continued 1 Form CT203 Instructions (Continued) Line 9 Exempt Little Cigars 3 to 4.5 Pounds Enter the number of little cigars 3 to 4.5 pounds per thousand that you carried into Minnesota. The number cannot exceed 200. The exemption amount is a maximum of 200 sticks between line 4 and line 9. If the full 200 stick exemption was used on line 4 you cannot use a separate exemption on line 9. Lines 13–17 Cigarette Fee in Lieu of Tobacco Settlement In addition to the Cigarette Tax and Cigarette Sales Tax, you must also pay a fee directly to Minnesota on cigarettes you buy out-of-state if they are produced by manufacturers that have not entered into a tobacco settlement agreement with the state of Minnesota. Penalty and Interest Penalty Penalties are collected as part of the cigarette taxes and fees. Late Payment. A penalty is due if you do not pay your total taxes and fees by the due date. If your payment is 1 to 30 days late, the penalty is 5% of the unpaid amount; 31 to 60 days late, 10%; more than 60 days late, 15%. Late Filing. If you also do not file your return on time, you must pay an additional penalty for filing late. The late-filing penalty is 5% of the unpaid taxes and fees. Interest You must pay interest on the unpaid taxes and fees plus any penalties from the due date until the date the total is paid. To figure how much interest you owe, use the following formula with the appropriate interest rate: Interest = (tax/fee + penalty) × # of days late × interest rate ÷ 365 For interest rates, go to www.revenue.state.mn.us. Enter Penalties and Interest for Individuals in the Search box. Line 18 Penalty To determine the penalty amount to enter on line 18, refer to Penalty and Interest below. Line 19 Interest To determine the interest amount to enter on line 19, refer to Penalty and Interest below. Use of Information The information on this return will be used to determine the correct Minnesota tax and fee liability. Your Social Security number is private. You are not legally required to furnish the number, but if you do not we may not be able to properly identify you or process your payment and return. Information and Assistance Website: www.revenue.state.mn.us Email: [email protected] Phone: 651-556‑3035 This material is available in alternate formats. 2
CT203, Cigarette Use Tax Return
More about the Minnesota Form CT203 Individual Income Tax TY 2024
This form is used by the sellers of cigarette and little cigar in Minnesota to declare and file their cigarette tax return
We last updated the Cigarette Use Tax Return in February 2024, so this is the latest version of Form CT203, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CT203 directly from TaxFormFinder. You can print other Minnesota tax forms here.
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TaxFormFinder has an additional 95 Minnesota income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form M1PR | Homestead Credit Refund (for Homeowners) and Renters Property Tax Refund |
| Form M1 Instructions | Minnesota Individual Income Tax Instructions (Form M1) |
| Form M1 | Individual Income Tax Return |
| Form M1PR Instructions | Homestead Credit Refund and Renter’s Property Tax Refund Instruction Booklet |
| Form M1M | Income Additions and Subtractions (onscreen version) |
View all 96 Minnesota Income Tax Forms
Form Sources:
Minnesota usually releases forms for the current tax year between January and April. We last updated Minnesota Form CT203 from the Department of Revenue in February 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Minnesota Form CT203
We have a total of three past-year versions of Form CT203 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2024 Form CT203
CT203, Cigarette Use Tax Return
2023 Form CT203
CT203, Cigarette Use Tax Return
2022 Form CT203
CT203, Cigarette Use Tax Return
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