1
Line 1 Totals (add column B and column C for all brands) ...................1b 1c
2 Tax due (mulply line 1c by 0.18365)............................................................ 2
3 Total tax paid (mulply line 1b by 3.673) ........................................................ 3
4 Net tax/credit (subtract line 3 from line 2) ....................................................... 4
A B C
Number of Total Number
Brand ScksperPack NumberofPacks ofScks(mulplyAbyB)
Lile Cigars Stamped
LilecigarsreportedonthisscheduleshouldnotbereportedonCT201-A,CT201-B,CT201-C,orCT201-I.
CT201-LC
(Rev.1/21)
Lile Cigars (Less Than 3lbs per Thousand)Lile Cigars (3lbs to 4.5lbs per Thousand)
Print or Type
Licensee FEIN
Street
CheckifNewAddress
MinnesotaTaxIDNumber
City State ZIPCode PeriodofReturn(mo/yr)
Checkifamended:
Number of Lile Cigars Stamped (less than 3lbs per thousand)
I declare that this return is correct and complete to the best of my knowledge and belief.
AuthorizedSignature Title Date DaymePhone
MailtoMinnesotaDepartmentofRevenue,MailStaon3331,600N.RobertSt.,St.Paul,MN55146-3331.
Phone:651-556-3035.Email:cigaree.tobacco@state.mn.us
Sign
Here
5
Line 5 Totals (add column B and column C for all brands) ...................5b 5c
6 Tax due (mulply line 5c by 0.18365) .................................... 6
7 Total tax paid (mulply line 5b by 3.673) ........................................................ 7
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 CT201, line 11) ................... 9
A B C
Number of Total Number
Brand ScksperPack NumberofPacks ofScks(mulplyAbyB)
Number of Lile Cigars Stamped (3lbs to 4.5lbs per thousand)
Total
Lile Cigars Dened as Cigarees
Tobacco products known as “little cigars” are taxed and regulated as cigarettes.
A cigarette is dened 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 ller, or its packaging, pricing, marketing, or labeling is likely to be oered to or purchased by consumers as a cigarette,
as dened in clause (1), unless it is wrapped in whole tobacco leaf and does not have a cellulose acetate or other cigarette-like lter as
meeting the statutory denition of a cigarette
No matter the packaging conguration, the Department of Revenue will view any product not wrapped in whole leaf tobacco and having a
cellulose acetate or other cigarette-like lter as meeting the statutory denition of a cigarette.
Compleng 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 quan-
tity of those packs stamped in the table provided on line 5.
Report each brand on a separate line. Fill out additional CT201-LC schedules as needed.
Add lines 1c and 5c and enter on line 15 of Form CT201F.
Add lines 3 and 7 and enter on line 5 of Form CT201R to remove the stamps used from inventory.
Enter the amount from line 9 on line 11 of Form CT201.
Quesons?
Website: www.revenue.state.mn.us
Email: cigarette.tobacco@state.mn.us
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 Robert St. N.
St. Paul, MN 55146-3331
Form CT201-LC Instrucons
1