What is Minnesota's cigarette tax per pack?

Minnesota's cigarette excise tax is about $3.04 per pack of 20, one of the higher state rates in the Upper Midwest. The tax is collected through tax stamps and is built into the shelf price you pay.

How does Minnesota tax beer, wine, and spirits?

Minnesota uses per-gallon excise rates that rise with alcohol content: roughly $0.15 per gallon on beer, $0.30 per gallon on table wine, and about $5.03 per gallon on distilled spirits. A separate 2.5% gross receipts tax also applies to liquor sales.

Is the excise tax the same as sales tax?

No. The excise tax is a fixed amount per pack or per gallon that is built into the price, while sales tax is a percentage added at checkout. Minnesota also charges an extra 2.5% liquor gross receipts tax on top of regular sales tax.

Why are Minnesota's tobacco taxes so high?

Minnesota raised its cigarette tax substantially in 2013 and indexes it to inflation, partly to discourage smoking and fund health programs. The result is a per-pack excise well above several neighboring states.

Does this include the federal excise tax?

This tool estimates the Minnesota state excise only. Federal excise taxes also apply — about $1.01 per pack of cigarettes and per-gallon federal rates on alcohol — and are likewise built into retail prices.

Minnesota Cigarette & Alcohol Tax Calculator

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Minnesota levies some of the higher tobacco and alcohol excise taxes in the region. This calculator shows how much state excise tax is built into the price of cigarettes, beer, wine, and spirits.

How it works

Each product has a fixed Minnesota excise rate per unit, applied to your quantity:

cigarettes: packs × $3.04 per pack
beer:       gallons × $0.15 per gallon
wine:       gallons × $0.30 per gallon
spirits:    gallons × $5.03 per gallon
excise tax = quantity × rate for the selected product

These rates are per-pack or per-gallon excise built into the shelf price, not a percentage added at checkout. Liquor sales also carry an extra 2.5% gross receipts tax in Minnesota.

Example

A carton of cigarettes is 10 packs. At $3.04 per pack, the Minnesota cigarette excise alone is about $30.40 per carton, before federal excise and sales tax.

Notes

Estimate only. Rates shown are Minnesota state excise and exclude federal excise, sales tax, and the 2.5% liquor gross receipts tax. Minnesota indexes its cigarette tax to inflation, so the per-pack figure rises over time. Confirm current rates at revenue.state.mn.us.