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    Subdivision 1. Federal laws. The tax imposed by this section 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 apply if the tax imposed on cigarettes or tobacco
products has been paid.
    Subd. 3. Cigarette use tax. The cigarette use tax does not apply to the use or storage of
cigarettes in quantities of 200 or fewer in the possession of any one consumer, provided that the
cigarettes were carried into this state by that consumer.
    Subd. 4. Tobacco products use tax. The tobacco products use tax does not apply to the
possession, use, or storage of tobacco products that have an aggregate cost in any calendar month
to the consumer of $100 or less.
    Subd. 5. Ocean-going vessels. The commissioner may adopt rules for the sale by licensed
distributors of tax free cigarettes to the masters of ocean-going vessels for use aboard ship outside
the continental limits of the United States, provided the cigarettes are also exempt from the taxes
imposed on cigarettes by the United States government.
History: 1997 c 106 art 1 s 6; 2003 c 127 art 7 s 6

Official Publication of the State of Minnesota
Revisor of Statutes