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 be billed

The exemption amount is a maximum of

for the tax and fee you owe as information

200 sticks between line 4 and line 9. If the

Cigarettes

about your purchases becomes available to

full 200 stick exemption was used on line 4

Effective July 1, 2013, tobacco products

us. Your bill will include penalty and interest

you can’t use a separate exemption on line 9.

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

charges, if applicable.

lated as cigarettes.

Lines 13–17

Schedule A Instructions

A cigarette is defined as:

Cigarette Fee in Lieu of Tobacco

Settlement

Fill out the requested information in each

• any roll for smoking made wholly or

In addition to the Cigarette Tax, Health

table. Report each invoice on a separate line.

partially from tobacco;

Impact Fee and Cigarette Sales Tax, you

For the little cigar tables, fill in the amount of

• at least partially wrapped in tobacco and

must also pay a fee directly to Minnesota

cigars per carton to complete the calculation

has a cigarette-like filter;

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

for total cigars.

• has a size, appearance, type of tobacco

produced by manufacturers that haven’t

used in filler or is packaged or labeled,

entered into a tobacco settlement agreement

Line Instructions

priced, or marketed like cigarettes; and

with the state of Minnesota.

Line 4

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

Continued

Exempt Cigarettes/Little Cigars

rettes.

Weighing Less Than 3 Pounds per

Cigarette Taxes and Fees

Thousand

When you buy cigarettes and little cigars in

Enter the number of cigarettes or little cigars

Minnesota, the price includes the following

3 pounds or less per thousand that you car-

Minnesota taxes and fees:

Penalty and Interest

ried into Minnesota that you used or stored.

The number can’t exceed 200.

• Cigarette Tax;

Penalty

• cigarette fee in lieu of tobacco settlement,

Line 6

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

Late Payment. A penalty is due if you

manufacturers that haven’t entered into

Pounds per Thousand

don’t pay your total taxes and fees by the

a tobacco settlement agreement with the

Use the list below to determine the mil rate

due date. If your payment is 1 to 30 days

state of Minnesota;

for the period of the return you’re filing.

late, the penalty is 5 percent of the un-

• Health Impact Fee for purchases made

paid amount; 31 to 60 days late, 10 per-

the mil

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

cent; more than 60 days late, 15 percent.

If the period is:

rate is:

and

Late Filing. If you also don’t file your re-

• Cigarette Sales Tax, beginning Aug. 1,

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

turn on time, you must pay an additional

2008. (The Cigarette Sales Tax rate is

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

penalty for filing late. The late-filing

determined annually.)

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

penalty is 5 percent of the unpaid taxes

If you buy cigarettes or little cigars outside

and fees.

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

the state and aren’t charged these Minnesota

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

taxes and fees, you must pay them directly

Interest

to Minnesota.

You must pay interest on the unpaid

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

taxes and fees plus any penalties from the

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

Exemption

due date until the date the total is paid.

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

You’re exempt from paying the Cigarette

To figure how much interest you owe,

Tax and Health Impact Fee if, during one

use the following formula with the ap-

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

month, you carried into Minnesota a total

propriate interest rate:

*Mil rates include all applicable Cigarette

of 200 or fewer cigarettes and little cigars

Tax, Health Impact Fee and Cigarette Sales

Interest =

and you use or store them for your personal

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

Tax.

use.

÷ 365

Multiply line 5 by the appropriate mil rate

Cigarettes and little cigars purchased by

The interest rates are:

and enter the result on line 6.

mail order aren’t exempt.

2017 . . . .4%

2010 . . . . . 3%

Line 9

2016 . . . .3%

2009 . . . . . 5%

Due Date

2015 . . . .3%

2008 . . . . . 8%

Exempt Little Cigars 3 to 4.5

File Form CT203 and pay tax due by the

2014 . . . .3%

2007 . . . . . 8%

Pounds

18th day of the month following the month

2013 . . . 3%

2006 . . . . . 6%

Enter the number of little cigars 3 to 4.5

in which you purchased the cigarettes or

2012 . . . 3%

2005 . . . . . 4%

pounds per thousand that you carried into

little cigars.

2011 . . . 3%

2004 . . . . . 4%

Minnesota. The number can’t exceed 200.

Form Ct203 - Cigarette Use Tax Return Page 3

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