Fillable Form Ct303 - Tobacco Use Tax Return (Page 2 of 3) in pdf

Form CT303 Instructions

When you buy tobacco products in Minne-

• complete Form UT1, Individual Use

The definition excludes any tobacco

sota, the price you pay includes the follow-

Tax Return. Forms are available on our

product that has been approved by the U.S.

ing Minnesota taxes and fees:

website.

Food and Drug Administration and is mar-

keted and sold solely as a tobacco cessation

• if the purchase was made on or after July

Use of Information

product, as a tobacco dependence product

1, 2013, Tobacco Products Tax equal to

The information on this return will be used

or for other medical purposes.

95 percent of the cost

to determine the correct Minnesota tax and

fee liability for your out-of-state tobacco

• if the purchase was made on or after Aug.

Definition of Premium Cigars

purchase(s). Your Social Security number

1, 2005, but before July 1, 2013, Tobacco

Premium cigars that should be included on

is private. You’re not legally required to

Products Tax equal to 35 percent of the

this form are defined as:

furnish the number, but if you don’t we

cost and an additional Health Impact Fee

• hand-constructed and hand-rolled

may not be able to properly identify you or

equal to the Tobacco Products Tax, (for a

process your payment and return.

• has a wrapper made entirely from whole

total of 70 percent)

tobacco leaf

• if the purchase was made before Aug. 1,

Exemption

• has a filler and binder made entirely of

2005, Tobacco Products Tax equal to 35

Purchases Made July 1, 2008, or Later

tobacco, except for adhesives or other

percent of the cost

If you purchased products on or after July

materials used to maintain the size, tex-

• Sales Tax

1, 2008, you can buy $50 worth of products

ture, or flavor, and

without paying Tobacco Tax if you:

If you buy tobacco products outside the

• has a wholesale price of $2.00 or more

state and aren’t charged these Minnesota

• use or store the tobacco products for your

taxes and fees, you must pay them directly

personal use, and

to Minnesota.

Continued

• carried the tobacco products into Min-

Complete Form CT303 to report and pay

nesota

Penalty and Interest

the Tobacco Tax and Health Impact Fee.

Tobacco products purchased by mail order

For information on how to report and pay

aren’t exempt for this time period.

Penalty

the Minnesota Sales Tax, see “Sales and

Penalties are collected as part of the

Use Tax” on this page.

Purchases Made Prior to July 1, 2008

cigarette taxes and fees.

If you purchased the products prior to July

Due Date

1, 2008, and the products were for personal

Late Payment. A penalty is due if you

File Form CT303 and pay the tax due by

use, you could have purchased $100 worth

don’t pay your total taxes and fees by

the 18th day of the month following the

of products without paying Tobacco Tax.

the due date. If your payment is 1 to

month in which you purchased the tobacco.

In addition, you didn’t need to personally

30 days late, the penalty is 5 percent of

carry the tobacco products into the state. In

the unpaid amount;

31 to 60 days late,

If you don’t file voluntarily, you may be

this case, tobacco purchased by mail order

billed for the tax you owe as information

10 percent; more than 60 days late,

is exempt for this time period.

15 percent.

about your purchases becomes available to

us. Your bill will include penalty and inter-

Note: These exemptions don’t apply to

Late Filing. If you also don’t file your

est charges, if applicable.

businesses or individuals who purchase the

return on time, you must pay an ad-

products for resell.

ditional penalty for filing late. The late-

Sales and Use Tax

filing penalty is 5 percent of the unpaid

Using the Exemption

If you didn’t pay Sales Tax on your tobacco

taxes and fees.

List the amount of the exemption you’re

purchases, you may owe Use Tax.

claiming on line 1 in Section A. Subtract

Interest

In general, you owe Use Tax whenever

this amount from the following lines, in

You must pay interest on the unpaid

Minnesota Sales Tax isn’t charged on tax-

order, until you’ve used the entire exemp-

taxes and fees plus any penalties from

able items you buy, whether you buy them

tion: Lines 1, 4, 10, 8. If an exemption

the due date until the date the total is

in Minnesota or outside the state.

remains after applying it to these lines and

paid.

there is an amount listed on line 6, you may

If the items you’re buying are for your

subtract the remaining exemption from the

To figure how much interest you owe,

personal use (as opposed to buying items to

cigar wholesale price as long as the cigar’s

use the following formula with the ap-

use in a business), you can buy up to $770

cost isn’t greater than the remaining exemp-

propriate interest rate:

worth of taxable goods during the calendar

tion.

year without paying Use Tax. If, however,

Interest =

(tax/fee + penalty) × # of days late × inter-

your purchases total more than $770, you

Definition of Tobacco Products

est rate ÷ 365

must pay Use Tax on the entire amount. If

The interest rates are:

A tobacco product is any product that con-

you owe Use Tax, you may do one of the

2018 . . 4%

2017 . . . . . 4%

tains tobacco or any product that is made

following:

2016 . . 3%

2015 . . . . . 3%

or derived from tobacco that is intended

2014 . . 3%

2013 . . . . . 3%

• file and pay electronically from our web-

for human consumption, whether chewed,

2012 . . 3%

2011 . . . . . 3%

site at (log in

smoked, absorbed, dissolved, inhaled,

2010 . . 3%

2009 . . . . . 5%

to e-Services, enter your Social Security

snorted, sniffed or ingested by any other

2008 . . 8%

2007 . . . . . 8%

number and follow the prompts to file

means.

2006 . . 6%

2005 . . . . . 4%

and pay individual Use Tax)

Form Ct303 - Tobacco Use Tax Return Page 2

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