Form Ct201-Lc - Little Cigars Stamped Page 2
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1
2Form CT201-LC Instructions
Little Cigars Defined as
No matter the packaging configuration,
Questions?
the Department of Revenue will view any
Website:
Cigarettes
product not wrapped in whole leaf tobacco
Email: cigarette.tobacco@state.mn.us
and having a cellulose acetate or other
Effective July 1, 2013, tobacco products
Fax:
651-556-5236
cigarette-like filter as meeting the statutory
known as “little cigars,” will be taxed and
definition of a cigarette.
Phone: 651-556-3035, weekdays from
regulated as cigarettes.
8 a.m. to 4:30 p.m.
A cigarette is defined as any roll for smoking
Completing This Form
Mail:
Cigarette and Tobacco Tax
made wholly or in part of tobacco, that
Use this form to calculate the tax due per
Minnesota Department of Revenue
weighs 4.5 pounds or less per thousand:
little cigar compared to the amount of tax
Mail Station 3331
already paid for the stamps used.
St. Paul, MN 55146-3331
(1) the wrapper or cover of which is
made of paper or another substance or
Enter the number of little cigars that were
material except tobacco; or
stamped during the month. For little
cigars weighing less than 3 pounds per
(2) wrapped in any substance containing
thousand; report the brand, pack size, and
tobacco, however labeled or named,
quantity of those packs stamped in the table
which, because of its appearance, size,
provided on line 1.
the type of tobacco used in the filler,
or its packaging, pricing, marketing,
For little cigars weighing more than three
or labeling is likely to be offered to or
pounds per thousand but less than 4.5
purchased by consumers as a cigarette,
pounds per thousand; report the brand, pack
as defined in clause (1), unless it is
size, and quantity of those packs stamped in
wrapped in whole tobacco leaf and
the table provided on line 5.
does not have a cellulose acetate or
Report each brand on a separate line. Fill out
other cigarette-like filter as meeting the
additional CT201-LC schedules as needed.
statutory definition of a cigarette.
Add lines 1c and 5c and enter on line 15 of
Form CT201F.
Add lines 3 and 7 and enter on line 5 of
Form CT201R to remove the stamps used
from inventory.
Enter the amount from line 9 on line 11 of
Form CT201.
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