297F.01 DEFINITIONS. Subdivision 1. Applicability. Unless the language or context clearly indicates that a different meaning is intended, the following terms for the purposes of this chapter, have the following meanings. Subd. 2. Business. “Business” means any trade, occupation, activity, or enterprise engaged in selling or distributing cigarettes or tobacco products in this state. Subd. […]
297F.02 ADMINISTRATION. Subdivision 1. Duties of commissioner. The commissioner shall enforce the provisions of this chapter and may prescribe rules consistent with the provisions of this chapter for its detailed and efficient administration. In the enforcement of this chapter, the commissioner may call any county attorney or any peace officer for assistance and may appoint […]
297F.03 LICENSES; CIGARETTE AND TOBACCO PRODUCTS DISTRIBUTOR AND SUBJOBBER. Subdivision 1. Selling without license illegal. No person shall engage in the business of a distributor or subjobber at any place of business without first having received a license from the commissioner to engage in that business at that place of business. Subd. 2. Form of […]
297F.031 REGISTRATION REQUIREMENT. Prior to making delivery sales, an out-of-state retailer must file with the Department of Revenue a statement setting forth the out-of-state retailer’s name, trade name, address, principal place of business, and any other place of business. History: 1Sp2005 c 3 art 6 s 12; 1Sp2021 c 14 art 5 s 3
297F.04 LICENSE SUSPENSION, CANCELLATION, NONRENEWAL, OR REVOCATION. Subdivision 1. Powers of commissioner. The commissioner may revoke or suspend the license or licenses of any distributor or subjobber for violation of this chapter, any other act applicable to the sale of cigarettes or tobacco products, or any rule promulgated by the commissioner, in furtherance of this […]
297F.05 RATES OF TAX; PERSONAL DEBT. Subdivision 1. Rates; cigarettes. A tax is imposed upon the sale of cigarettes in this state, upon having cigarettes in possession in this state with intent to sell, upon any person engaged in business as a distributor, and upon the use or storage by consumers, at the rate of […]
297F.06 EXEMPTIONS FROM TAX. Subdivision 1. Federal laws. The tax imposed by this chapter does not apply with respect to any sale of cigarettes or tobacco products which under the Constitution and laws of the United States may not be subject to taxation by the state. Subd. 2. Use tax. The use tax does not […]
297F.07 SALES TO INDIAN TRIBES. Subdivision 1. Wholesalers. A wholesaler may set aside the part of the wholesaler’s cigarette and tobacco product stock necessary to make sales to the established governing body of an Indian tribe recognized by the United States Department of Interior without paying the tax required by this chapter. The amount of […]
297F.08 CIGARETTE STAMPS. Subdivision 1. Stamp put on by distributor. Except as otherwise provided in this chapter, payment of the tax imposed by this chapter must be evidenced by stamps affixed to each package. Before delivering, or causing to be delivered, a package to any person in this state, a distributor shall firmly affix to […]
297F.09 RETURNS; PAYMENT OF TAX. Subdivision 1. Monthly return; cigarette distributor. On or before the 18th day of each calendar month, a distributor with a place of business in this state shall file a return with the commissioner showing the quantity of cigarettes manufactured or brought in from outside the state or purchased during the […]
297F.10 DEPOSIT OF PROCEEDS. Subdivision 1. Tax and use tax on cigarettes. Revenue received from cigarette taxes, as well as related penalties, interest, license fees, and miscellaneous sources of revenue shall be deposited by the commissioner in the state treasury and credited as follows: (1) $22,250,000 each year must be credited to the Academic Health […]
297F.11 INFORMATIONAL REPORTS; CIGARETTES. Subdivision 1. General rule. The following persons shall file with the commissioner a monthly informational report in the form and manner prescribed by the commissioner: (1) a distributor licensed to ship cigarettes into Minnesota; (2) a person who manufactures cigarettes within the state; (3) any other person who imports cigarettes into […]
297F.12 INFORMATIONAL REPORTS; TOBACCO PRODUCTS. Subdivision 1. General rule. The transportation of tobacco products into this state by means other than common carrier must be reported to the commissioner within 30 days with the following exceptions: (1) transportation of not more than 50 cigars, not more then ten ounces of snuff or snuff powder, or […]
297F.13 REQUIRED RECORDS. Subdivision 1. Cigarette distributor. (a) A distributor shall keep at each licensed place of business complete and accurate records for that place of business. The records must include: itemized invoices of cigarettes held, purchased, manufactured, or brought in or caused to be brought in from outside the state, and all sales of […]
297F.14 REFUNDS. Subdivision 1. General right to refund. If cigarettes or tobacco products, upon which the tax imposed by this chapter has been reported and paid, are shipped or transported by the distributor to consumers to be consumed outside the state, or to retailers or subjobbers outside the state to be sold by those retailers […]
297F.15 PHYSICAL INVENTORY; OFFSET. Subdivision 1. [Repealed, 2005 c 151 art 1 s 117] Subd. 2. [Repealed, 2005 c 151 art 1 s 117] Subd. 3. [Repealed, 2005 c 151 art 1 s 117] Subd. 4. [Repealed, 2005 c 151 art 1 s 117] Subd. 5. [Repealed, 2005 c 151 art 1 s 117] Subd. […]
297F.17 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX. Subdivision 1. General rule. Except as otherwise provided in this chapter, the amount of any tax due must be assessed within 3-1/2 years after a return is filed. Subd. 2. Date of filing. For purposes of this chapter, a return filed before the last day prescribed by […]
297F.18 INTEREST. Subdivision 1. Interest rate. When interest is required under this section, interest is computed at the rate specified in section 270C.40. Subd. 2. Late payment. If a tax under this chapter is not paid within the time named by law for payment, the unpaid tax bears interest from the date the tax should […]
297F.185 REVOCATION OF SALES AND USE TAX PERMITS. (a) If a retailer purchases for resale from an unlicensed seller more than 20,000 cigarettes or $500 or more worth of tobacco products, the commissioner may revoke the person’s sales and use tax permit as provided in section 270C.722. (b) The commissioner may revoke a retailer’s sales […]
297F.19 CIVIL PENALTIES. Subdivision 1. Civil action; general rule. The commissioner may recover the amount of any tax due and unpaid under this chapter, as well as interest, and any penalty in a civil action. The collection of the tax, interest, or penalty is not a bar to any prosecution under this chapter. Subd. 2. […]
