Minnesota Cigarette Tax Monthly Return

Cigarette Tax Monthly Return
CT201, Cigarette Tax Monthly Return (for Minnesota Distributors)
*226121*

Minnesota Distributors

CT201, Cigarette Tax Monthly Return
You must file this return even if no stamps were received during the month.
Due on or before the 18th day of the month following the end of the reporting month.

Check if amended:

Print or Type

Licensee	

FEIN
Check if New Address	

Street	
City 	

State	

Minnesota Tax ID Number

ZIP Code	

Period of Return (mo/yr)

1	 Stamps purchased
Stamps Purchased/Use Tax Due

Date	

Invoice #	

Net Amount Due

		Total net amount due  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1	
	2	 Use Tax due since last return filed (attach schedule showing your computation) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2	
3	 Add lines 1 and 2  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3	
4	 Advance payments. Enter total net amount paid (attach copy of checks)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 4	
5	 Credit carryforward. (If line 11 of the preceding month’s CT201 is a credit,
enter that amount here; otherwise leave blank)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5	

Advance Payments and Credits

	6	 Other credits. (Complete only if instructed by the department)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 6	
	7	 Credits. (Enter any credits requested this month; attach copy of Form CT109A or Manufacturer Affidavit)
	A	 B	
Date of	
Affidavit	
Affidavit	
Number	

C	
Manufacturer	

D	
20s	

E	
25s	

(# of stamps)	 (# of stamps)	

F
Tax Value

(see line 7 instructions)

$
$
$
$
$
$
$
Total Tax Values  .  .  .  .  .  .  . 7	

Sign
Here

Total Tax
and Fees Due

	8	 Add lines 4 through 7  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 8	

(Rev. 1/24)

	9	 Monthly Cigarette Tax (subtract line 8 from line 3; if line 8 is more than line 3, contact us)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9	
	10	 Monthly Cigarette Fee (from CT201-F, line 21)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 10	
11	 Monthly Little Cigar Tax (from CT201-LC, line 9) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 11	
12	 AMOUNT YOU OWE (or credit carryforward) (add lines 9, 10 and 11)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 12	
Check payment method:
Electronic payment
Check (make payable to Minnesota Revenue)
I declare that this return and supporting schedules are correct and complete to the best of my knowledge and belief.
Authorized Signature	

Title 	

Date 	

Daytime Phone

Attach schedules and 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]

Form CT201 Instructions
Before you File

You Need a Minnesota ID Number

Your Minnesota ID number is the seven-digit number you’re assigned when you register with the Department of Revenue. Generally, this is
the same as your Sales and Use Tax or Minnesota employer’s Withholding Tax number.
You must include your Minnesota ID number on your return so that any payments you make are properly credited to your account.
If you do not have a Minnesota ID number, you must apply for one. Apply online at www.revenue.state.mn.us or call 651-282‑5225 or
1-800-657-3605.

Due Date

All Cigarette and Tobacco Tax returns and payments are due on the 18th day of the month following the end of the reporting month. You must
file a return even if there is no tax liability for that month.
The U.S. postmark date is considered the filing date (postage meter marks are not valid). When the due date falls on a Saturday, Sunday or
legal holiday, returns and payments made electronically or postmarked on the next business day are considered timely.

Filing Reminders

When Completing Your Return

•	 Enter your name, address, FEIN, Minnesota ID number and tax period on each form.
•	 Use the attachment sequence numbers when assembling. Numbers are in the top right corner of each form under the form number.

Keep Good Records

You must keep complete and accurate records at each licensed location, including:
•	 Itemized invoices of cigarettes or other tobacco products held, purchased, manufactured, brought in or caused to be brought in from outside
Minnesota, or shipped or transported to retailers in Minnesota
•	 Sales of cigarettes made, except sales to the ultimate consumer
For cigarettes, the records must show names and addresses of purchasers, inventory of all stamps affixed and unaffixed, all cigarettes on hand
at the close of each period, and any other documents related to the purchase, sale or disposition of cigarettes.
Save all books, records and other documents for at least 3½ years. We may ask to inspect your records or inventory at any time during normal
business hours.

Amending Your Return

If you are filing an amended return, be sure to check the box at the top of the form.

Electronic Payment Requirements

If you owe $10,000 or more in tax during the last 12-month period ending June 30, you’re required to make payments electronically the following calendar year. You must also pay electronically if you’re required to pay any Minnesota business tax electronically, such as Sales and
Withholding Tax.
Failure to pay electronically when required will result in a penalty being assessed. The penalty is 5% of each payment that should have been
remitted electronically, but was remitted by some other means.

Payment Options

e-Services. You can make payments using our online e-Services system. If you pay through e-Services, you will be able to view a record of
your payments online once they are processed.
Go to www.revenue.state.mn.us and log in to e-Services. You will need your bank’s routing number and your account number. When paying
electronically, you may not use an account associated with a foreign bank.
Automated Clearing House (ACH) credit method and Fed Wire. If you use other electronic payment methods, such as ACH credit
method or Fed Wire, be sure to check with your bank or Fed Wire representative to find out when to initiate the payment in order for it to
be received on time. Some banks require up to three business days to transfer funds. Additional instructions for making a payment by ACH
credit are available on our website or by calling 651-282‑5225 or 1-800-657-3605.

Penalties and Interest

You’ll be billed penalty and interest charges if you do not pay or file your taxes on time.
Late payment. The penalty for not paying on time is 5% of the unpaid tax for each 30 days the payment is late (or any part of 30 days) up to
15%.
Continued

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Form CT201 Instructions (Continued)
Late filing. If you also do not file your return on time, a late-filing penalty is added to the late-payment penalty. The late-filing penalty is 5%
of the unpaid tax.
The maximum penalty for paying and filing late is 20%.
Criminal penalties may also apply if you knowingly file a false or fraudulent return, or intentionally do not file to avoid paying tax.
Interest. You’ll be charged interest on the unpaid tax plus penalty from the date the tax was due until it is paid in full.

Information

Website:	 www.revenue.state.mn.us
Email:	[email protected]
Phone:	651-556‑3035
This material is available in alternate formats.

Line 7 Instructions — Credits

Using the date of the affidavit and the table below, find the appropriate tax rate based on the number of stamps per pack. For each credit
claimed, multiply the appropriate rate by the number of stamps provided in column D or E. Enter the result in column F.
You must attach a copy of your Form CT109A, Distributor Affidavit, and/or Manufacturer Affidavit for each credit.
Date of affidavit	

Rate for 20s	

Rate for 25s

Jan. 1, 2024 – Dec. 31, 2024 .  .  .  .  .  .  .  .  .  .  . $3.779  .  .  .  .  .  .  .  .  .  . $4.72375
Jan. 1, 2023 – Dec. 31, 2023 .  .  .  .  .  .  .  .  .  .  . $3.732  .  .  .  .  .  .  .  .  .  . $4.665
Jan. 1, 2022 – Dec. 31, 2022 .  .  .  .  .  .  .  .  .  .  . $3.703  .  .  .  .  .  .  .  .  .  . $4.62875
Jan. 1, 2021 – Dec. 31, 2021 .  .  .  .  .  .  .  .  .  .  . $3.673  .  .  .  .  .  .  .  .  .  . $4.5913
Jan. 1, 2020 – Dec. 31, 2020 .  .  .  .  .  .  .  .  .  .  . $3.65 . . . . . . . . . . . .$4.5625

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