Minnesota Little Cigars Stamped

Little Cigars Stamped
CT401LC, LIttle Cigars Stamped
*226141*

CT401-LC, Little Cigars Stamped

Check if amended:  

Little cigars reported on this schedule should not be reported on CT401-B, CT401-C, or CT401-I.
Print or Type

Licensee	

FEIN
  Check if New Address	

Street	
City 	

State	

Minnesota Tax ID Number

ZIP Code	

Period of Return (mo/yr)

Number
		 of Little Cigars Stamped (less than 3lbs per thousand)
Little Cigars (Less Than 3lbs per Thousand)

A

Number of		
Sticks per Pack	

Brand 	

B

C	

Total Number
of Sticks (multiply A by B)

Number of Packs	

1

Line 1 Totals (add column B and column C for all brands)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1b	

	1c	

	2	
Tax due (multiply line 1c by 0.18895)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2	
	3	
Total tax paid (multiply line 1b by 3.779)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3	
	4	
Net tax/credit (subtract line 3 from line 2)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 4	

Number of Little Cigars Stamped (3lbs to 4.5lbs per thousand)
Little Cigars (3lbs to 4.5lbs per Thousand)

A

Number of		
Sticks per Pack	

Brand 	

B

C	

Total Number
of Sticks (multiply A by B)

Number of Packs	

5

Line 5 Totals (add column B and column C for all brands)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5b	

	5c	

	6	
Tax due (multiply line 5c by 0.18895)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 6	
	7	
Total tax paid (multiply line 5b by 3.779)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 7	

Sign
Here

Total

	8	
Net tax/credit (subtract line 7 from line 6)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 8	
9	 TOTAL TAX/CREDIT (add lines 4 and 8; enter the amount here and on CT401, line 11) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9	
I declare that this return is correct and complete to the best of my knowledge and belief.
Authorized Signature	

Title 	

Date 	

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)

Daytime Phone

Form CT401-LC Instructions
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 in part of tobacco, that weighs 4.5 pounds or less per thousand:
(1)	 the wrapper or cover of which is made of paper or another substance or material except tobacco
(2)	 wrapped in any substance containing tobacco, however labeled or named, which, because of its appearance, size, the type of tobacco
used in the filler, or its packaging, pricing, marketing, or labeling is likely to be offered to or purchased by consumers as a cigarette,
as defined in clause (1), unless it is wrapped in whole tobacco leaf and does not have a cellulose acetate or other cigarette-like filter as
meeting the statutory definition of a cigarette
No matter the packaging configuration, the Department of Revenue will view any product not wrapped in whole leaf tobacco and having a
cellulose acetate or other cigarette-like filter as meeting the statutory definition of a cigarette. Please see the website for a list of little cigars
the department considers cigarettes.

Completing This Form

Use this form to calculate the tax due per little cigar compared to the amount of tax already paid for the stamps used.
Enter the number of little cigars that were stamped during the month. For little cigars weighing less than 3 pounds per thousand; report the
brand, pack size, and quantity of those packs stamped in the table provided on line 1.
For little cigars weighing more than three pounds per thousand but less than 4.5 pounds per thousand; report the brand, pack size, and
quantity of those packs stamped in the table provided on line 5.
Report each brand on a separate line. Fill out additional CT401-LC schedules as needed.
Add lines 1c and 5c and enter on line 4 of Form CT401F.
Add lines 3 and 7 and enter on line 5 of Form CT401R to remove the stamps used from inventory.
Enter the amount from line 9 on line 11 of Form CT401.

Questions?

Website: 	www.revenue.state.mn.us
Email: 	 [email protected]
Fax: 	

651-556-5236

Phone: 	 651-556-3035, weekdays from
	
8 a.m. to 4:30 p.m.
Mail:	
	
	
	
	

Cigarette and Tobacco Tax
Minnesota Department of Revenue
Mail Station 3331
600 N. Robert St.
St. Paul, MN 55146-3331

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