Lile Cigars Dened as Cigarees
Tobacco products known as “little cigars” are taxed and regulated as cigarettes.
A cigarette is dened 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 oered to or purchased by consumers as a cigarette,
as dened 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 denition of a cigarette
No matter the packaging conguration, 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 denition of a cigarette.
Compleng 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.
Quesons?
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 Instrucons
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