Form Ct401-Lc - Little Cigars Stamped Page 2
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1
2Form CT401-LC Instructions
Little Cigars Defined as
No matter the packaging configuration,
Questions?
the Department of Revenue will view
Website:
Cigarettes
any product not wrapped in whole leaf
Email: cigarette.tobacco@state.mn.us
tobacco and having a cellulose acetate or
Effective July 1, 2013, tobacco products
Fax:
651-556-5236
other cigarette-like filter as meeting the
known as “little cigars,” will be taxed and
statutory definition of a cigarette. Please
Phone: 651-556-3035, weekdays from
regulated as cigarettes.
see the website for a list of little cigars the
8 a.m. to 4:30 p.m.
A cigarette is defined as any roll for smoking
department considers cigarettes.
Mail:
Cigarette and Tobacco Tax
made wholly or in part of tobacco, that
Minnesota Department of Revenue
weighs 4.5 pounds or less per thousand:
Completing This Form
Mail Station 3331
Use this form to calculate the tax due per
St. Paul, MN 55146-3331
(1) the wrapper or cover of which is
little cigar compared to the amount of tax
made of paper or another substance or
already paid for the stamps used.
material except tobacco; or
Enter the number of little cigars that were
(2) wrapped in any substance containing
stamped during the month. For little
tobacco, however labeled or named,
cigars weighing less than 3 pounds per
which, because of its appearance, size,
thousand; report the brand, pack size, and
the type of tobacco used in the filler,
quantity of those packs stamped in the table
or its packaging, pricing, marketing,
provided on line 1.
or labeling is likely to be offered to or
purchased by consumers as a cigarette,
For little cigars weighing more than three
as defined in clause (1), unless it is
pounds per thousand but less than 4.5
wrapped in whole tobacco leaf and
pounds per thousand; report the brand, pack
does not have a cellulose acetate or
size, and quantity of those packs stamped in
other cigarette-like filter as meeting the
the table provided on line 5.
statutory definition of a cigarette.
Report each brand on a separate line. Fill
out additional CT401-LC schedules as
needed.
Add lines 1c and 5c and enter on line 4 of
Form CT401F.
Add lines 3 and 7 and enter on line 5 of
Form CT401R to remove the stamps used
from inventory.
Enter the amount from line 9 on line 11 of
Form CT401.
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