Fillable Form Ct203 - Cigarette Use Tax Return (Page 3 of 4) in pdf

Form CT203 Instructions

Little Cigars Defined as

If you don’t file voluntarily, you may

The exemption amount is a maximum of

be billed for the tax and fee you owe as

200 sticks between line 4 and line 9. If the

Cigarettes

information about your purchases becomes

full 200 stick exemption was used on line

Effective July 1, 2013, tobacco products

available to us. Your bill will include penalty

4 you can’t use a separate exemption on

known as “little cigars,” are taxed and regu-

and interest charges, if applicable.

line 9.

lated as cigarettes.

Lines 13–17

Schedule A Instructions

A cigarette is defined as:

Cigarette Fee in Lieu of Tobacco

Fill out the requested information in each

• any roll for smoking made wholly or

Settlement

table. Report each invoice on a separate line.

partially from tobacco;

In addition to the Cigarette Tax, Health

For the little cigar tables, fill in the amount

• at least partially wrapped in tobacco and

Impact Fee and Cigarette Sales Tax, you

of cigars per carton to complete the calcula-

has a cigarette-like filter;

tion for total cigars.

must also pay a fee directly to Minnesota

• has a size, appearance, type of tobacco

on cigarettes you buy out-of-state if they’re

used in filler or is packaged or labeled,

produced by manufacturers that haven’t

Line Instructions

priced, or marketed like cigarettes; and

entered into a tobacco settlement agreement

Line 4

with the state of Minnesota.

• weighs 4.5 pounds or less per 1,000 ciga-

Exempt Cigarettes/Little Cigars

rettes.

Weighing Less Than 3 Pounds per

Continued

Cigarette Taxes and Fees

Thousand

When you buy cigarettes and little cigars in

Enter the number of cigarettes or little cigars

3 pounds or less per thousand that you car-

Minnesota, the price includes the following

ried into Minnesota that you used or stored.

Penalty and Interest

Minnesota taxes and fees:

The number can’t exceed 200.

• Cigarette Tax;

Penalty

Line 6

• cigarette fee in lieu of tobacco settlement,

Penalties are collected as part of the

which is assessed on any cigarettes you

cigarette taxes and fees.

Mil Rates for Cigarettes and Little

buy out-of-state that are produced by

Cigars Weighing Less Than 3 Pounds

Late Payment. A penalty is due if you

manufacturers that haven’t entered into

per Thousand

don’t pay your total taxes and fees by

a tobacco settlement agreement with the

Use the list below to determine the mil rate

the due date. If your payment is 1 to

state of Minnesota;

for the period of the return you’re filing.

30 days late, the penalty is 5 percent of

• Health Impact Fee for purchases made

the unpaid amount; 31 to 60 days late,

the mil

between Aug. 1, 2005 and June 30, 2013;

10 percent; more than 60 days late,

If the period is:

rate is:

and

15 percent.

• Cigarette Sales Tax, beginning Aug. 1,

Aug. 1, 2010 - July 31, 2011 . . . . . . . . 0.0788

Late Filing. If you also don’t file your

2008. (The Cigarette Sales Tax rate is

Aug. 1, 2011 - Dec. 31, 2011 . . . . . . . .0.0793

return on time, you must pay an ad-

determined annually.)

Jan. 1, 2012 - Dec. 31, 2012 . . . . . . . .0.080

ditional penalty for filing late. The late-

If you buy cigarettes or little cigars outside

filing penalty is 5 percent of the unpaid

Jan. 1, 2013 - June 30, 2013. . . . . . . . .0.07960

the state and aren’t charged these Min-

taxes and fees.

July 1, 2013 - Dec. 31, 2013 . . . . . . . .0.16615

nesota taxes and fees, you must pay them

directly to Minnesota.

Interest

Jan. 1, 2014 - Dec. 31, 2014 . . . . . . . .0.1671

You must pay interest on the unpaid

Jan. 1, 2015 - Dec. 31, 2015 . . . . . . . .0.1713

Exemption

taxes and fees plus any penalties from

the due date until the date the total is

Jan. 1, 2016 - Dec. 31, 2016 . . . . . . . .0.17715

You’re exempt from paying the Cigarette

paid.

Tax and Health Impact Fee if, during one

Jan. 1, 2017 - Dec. 31, 2017 . . . . . . . .0.17950

month, you carried into Minnesota a total of

To figure how much interest you owe,

Jan. 1, 2018 - Dec. 31, 2018 . . . . . . . .0.18070

200 or fewer cigarettes and little cigars and

use the following formula with the ap-

you use or store them for your personal use.

*Mil rates include all applicable Cigarette

propriate interest rate:

Tax, Health Impact Fee and Cigarette Sales

Cigarettes and little cigars purchased by

Interest =

Tax.

mail order aren’t exempt.

(tax/fee + penalty) × # of days late × interest rate ÷ 365

Multiply line 5 by the appropriate mil rate

The interest rates are:

Due Date

and enter the result on line 6.

2018 . . 4%

2011 . . . . . 3%

File Form CT203 and pay tax due by the

2017 . . 4%

2010 . . . . . 3%

Line 9

18th day of the month following the month

2016 . . 3%

2009 . . . . . 5%

Exempt Little Cigars 3 to 4.5 Pounds

in which you purchased the cigarettes or

2015 . . 3%

2008 . . . . . 8%

little cigars.

Enter the number of little cigars 3 to 4.5

2014 . . 3%

2007 . . . . . 8%

pounds per thousand that you carried into

2013 . . 3%

2006 . . . . . 6%

Minnesota. The number can’t exceed 200.

2012 . . 3%

2005 . . . . . 4%

Form Ct203 - Cigarette Use Tax Return Page 3

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