MINNESOTA REVENUE CT102
License Application to Make Retail Sales of Cigarette and Other Tobacco Products
To be completed by applicant when applying for a license with a city or county.
For Municipal Use Only
The Minnesota tax ID must be issued in the
same legal name of the licensee below.
Cigarettes/tobacco products will be sold (a separate license is required
for each location or vending machine):
____ Over Counter ______ Through vending machine ______ Both
Federal employer ID number (FEIN)
Business trade name (doing business as)
Complete address of business location (permit location) County
Mailing address (if different than business address) City State Zip code
Type of legal organization (check one):
___ Sole proprietor _____ Minnesota corporation: Enter date of incorporation__________
___ Partnership ____ Out-of-state corporation: State of incorporation______________
___ Other (describe) ____________ Are you registered to do business in Minnesota? ___ Yes ___ No
Corporate officers or partners (attach a list if necessary)
Name Title
_______________________________________________________________________________________
Address City State Zip code
_______________________________________________________________________________________
Name Title
_______________________________________________________________________________________
Address City State Zip code
_______________________________________________________________________________________
As a licensed tobacco products or cigarette retailer, I understand that:
1. I can purchase cigarettes only from a Minnesota distributor or subjobber who holds a license with the Minnesota Department of Revenue.
2. I must obtain a tobacco products distributor license if I purchase untaxed tobacco products from an out-of-state company.
3. I may not sell cigarettes affixed with Minnesota Native American stamps unless my retail business is located on a reservation that has a tax
agreement with the State of Minnesota.
4. I may not purchase from or exchange cigarettes or tobacco products with another retailer.
5. I must keep complete and legible cigarette and tobacco products invoices on the licensed premises, or make invoices available within one
hour of request, for at least one year after the date of the purchase.
6. I know that the Minnesota Department of Revenue and/or law enforcement may conduct cigarette and tobacco inspections of the premises,
including inspections of inventory, invoices and licenses, and I understand that a refusal to allow an inspection is grounds for revocation of
my license.
7. I know that failure to comply with all requirements can result in criminal penalties, including the loss of cigarettes and tobacco products.
Licensee signature Title Print Name Date Daytime phone
______________________________________________________________________________________
Licensing agents signature Title Print Name Date Daytime phone
_____________________________________________________________________________________
License applicant: Submit this form to the licensing authority along with the license application.
Licensing authority: Mail or fax a copy of approved form to:
Minnesota Revenue, Mail Station 3331, St. Paul, MN 55146-3331. Fax 651-297-1939 Phone: 651-297-1882. TTY: Call 711 for MN Relay.
Applicant’s Minnesota tax ID number
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signature
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