Form CT100 "License Application for Cigarette Distributors and Subjobbers" - Minnesota

What Is Form CT100?

This is a legal form that was released by the Minnesota Department of Revenue - a government authority operating within Minnesota. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on October 1, 2019;
  • The latest edition provided by the Minnesota Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form CT100 by clicking the link below or browse more documents and templates provided by the Minnesota Department of Revenue.

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Download Form CT100 "License Application for Cigarette Distributors and Subjobbers" - Minnesota

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2020 -
Minnesota
Cigarette Tax
2021
Licensing and Filing Information
Revised October 2019
Need help with your taxes?
Inside
We’re ready to answer your questions!
Information on:
• What’s New
Cigarette Tax Information
• Getting a License
cigarette.tobacco@state.mn.us
• Filing your Monthly Return
651-556-3035
Also:
Hours: Monday through Friday, 8 a.m. – 4:30 p.m.
• Form CT100
License Application for
Cigarette Distributors and
Subjobbers
File and pay your taxes online at
www.revenue.state.mn.us
2020 -
Minnesota
Cigarette Tax
2021
Licensing and Filing Information
Revised October 2019
Need help with your taxes?
Inside
We’re ready to answer your questions!
Information on:
• What’s New
Cigarette Tax Information
• Getting a License
cigarette.tobacco@state.mn.us
• Filing your Monthly Return
651-556-3035
Also:
Hours: Monday through Friday, 8 a.m. – 4:30 p.m.
• Form CT100
License Application for
Cigarette Distributors and
Subjobbers
File and pay your taxes online at
www.revenue.state.mn.us
Getting a License
What’s New
Renew Cigarette Tax License Electronically
If you are renewing your Cigarette Tax license, you can complete your application electronically using our e-Services system. See How to Ap-
ply for a License for details.
License Requirements
All distributors and subjobbers, including those located outside Minnesota, must be licensed before they can sell or distribute cigarettes in
Minnesota.
Licenses are valid for two years beginning January 1 of each even-numbered year and ending December 31 of the following odd-numbered
year. If you are applying for a license in the second year of the licensing period, you pay only half the license fee. Fees are listed on the ap-
plication.
Distributor Requirements
You are a cigarette distributor if you:
• Acquire untaxed cigarettes from outside Minnesota for sale to Minnesota subjobbers or retailers
• Ship or transport cigarettes from outside Minnesota to Minnesota retailers to be sold by those retailers
• Purchase cigarettes directly from a manufacturer and apply cigarette stamps to at least 50% of the cigarettes you sell
If you are a licensed cigarette distributor and plan to distribute cigarettes to more than one location, you must apply for a separate distribu-
tor’s license for each location.
Subjobber Requirements
You are a cigarette subjobber if you:
• Acquire stamped cigarettes from a distributor to sell to retailers
• Are a licensed distributor who delivers, sells, or distributes stamped cigarettes from a business not covered in your distributor’s license
• Are a vending machine operator whose principal business is operating—or owning and leasing to operators—machines for the vending of
merchandise or service
If you are a licensed subjobber, you must apply for a separate subjobber’s license for each place of business—other than the licensed location
for the distributor—from which you sell or distribute stamped cigarettes.
Before You Start
Make sure you have the following information available when you start filling in your application. If you are renewing your license in
e-Services, you can enter this information directly in to e-Services or attach a file with this information.
• Corporate officers, partners, or members of association
• Name and address of each manufacturer you purchased or intend to purchase tobacco products from (distributors only)
• Name and address of each Minnesota licensed distributor you purchased or intend to purchase tobacco products from (subjobbers only)
• Names of tobacco products you manufacture (manufacturers only)
• Electronic file of a sample sales invoice to attach to your application that includes:
• Name of seller
• Name of purchaser
• Date of sale
• Invoice number
• Itemized list of goods sold, including cigarette brands and number of cartons of each brand, unit price, and identification of tobacco
products by name, quantity, and unit price
• Rebates, discounts, or other reductions
How to Apply for a License
To renew your Cigarette Tax license, you have the option to use Form 100, License Application for Cigarette Distributors and Subjobbers,
at the end of this information, or complete your application electronically using our e-Services system.
1. Go to www.revenue.state.mn.us and select Log in to e-Services.
2. Log in to your account.
3. Select the Renew my cigarette license alert, and follow the prompts.
To apply for a new license, you must complete Form 100.
After You Get Your License
Display your license prominently at the location indicated. Your license allows you to conduct business as a distributor or subjobber at the
place of business shown on the application. Licenses are not transferable to another person or location.
Your license may be revoked or suspended if you violate Minnesota Statute 297F.
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Continued
Getting a License (Continued)
Use of Information
All information on your application form is required by the department to determine your eligibility for the license. (M.S. 297F.03)
You must include the Social Security numbers of officers, partners, and members. (M.S., 270C.306 and 270C.72, subd. 4) The information
referring to business owners or corporate officers may be used to assist in the collection of any unpaid cigarette and tobacco taxes owed by
the license applicant, as well as for the revocation of all state and locally issued licenses if a business owner or corporate officer of a licensee
owes delinquent taxes to the department. (M.S. 270C.72)
Social Security numbers are private information and cannot be disclosed to others without consent. All other information on the application
form is public.
If all the information is not provided, your application may be delayed or denied.
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Continued
Filing Your Monthly Return
Before You File
You Need a Minnesota ID Number
File electronically!
Your Minnesota Tax ID number is the seven-digit number you’re assigned when you register
with the Minnesota Department of Revenue. Generally, this is the same as your Sales and Use
It’s easy, safe, and accurate.
Tax or Minnesota employer’s Withholding Tax number.
We’ll be glad to help you
You must include your Minnesota ID number on your return so that any payments you make
through the process!
are properly credited to your account.
Call 651-556-3035.
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.
Cigarette Brands Subject to Fee in Lieu of Settlement
There is a fee on cigarettes produced by manufacturers that:
• are not making annual payments to the state of Minnesota under the tobacco settlement agreement from State v. Philip Morris Inc., No. C1-
94-8565 (Minnesota District Court, Second Judicial District)
• have not voluntarily entered into an agreement with the state of Minnesota to make payments under terms similar to those in the above
settlement agreement
Little cigar brands that are now classified as cigarettes and that were not part of the Minnesota tobacco settlement must also have the $.50 per
20 pack non-settlement fee paid.
Due Date
All Cigarette 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 (private postage meter marks are not valid). When the due date falls on a Saturday, Sun-
day or legal holiday, returns and payments made electronically or postmarked on the next business day are considered timely.
Filing Returns
You have the following options to file:
• electronically using our e-Services system
• on paper
Information on how to file is available on our website. Go to www.revenue.state.mn.us and type Cigarette Filing or Tobacco Filing in the
Search box.
Filing Reminders
Keep Good Records
You must keep complete and accurate records at each licensed location, including:
• itemized invoices of cigarettes 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
Your cigarette 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.
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 fol-
lowing calendar year.
You must also pay electronically if you’re required to pay any Minnesota business tax electronically, such as sales and withholding taxes.
If you are required to file electronically and do not, you will be assessed a penalty. The penalty is 5% of each payment that should have been
remitted electronically, but you remitted by some other means.
Electronic Payment Options
• Go to www.revenue.state.mn.us and log in to e-Services to pay your taxes.
• If you do not have internet access, call 1-800-570-3329 to pay by phone.
You’ll need your user name, password and bank routing and account numbers. When paying electronically, you must use an account not as-
sociated with any foreign banks.
4
Continued
Filing Your Monthly Return (Continued)
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 651-556-3035.
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%.
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%.
Other penalties. Other penalties may apply if you intentionally disregard the law, repeatedly fail to file return or pay taxes, or file false or
fraudulent returns.
Criminal penalties. If you knowingly file a false or fraudulent return, or do not file to avoid paying tax, criminal penalties may also apply.
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.
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