Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8120 - TAXES; CIGARETTE AND TOBACCO PRODUCTS
TAX ON SALE OF CIGARETTES
Part 8120.0300 - SHIPPING OF UNSTAMPED CIGARETTES INTO MINNESOTA BY LICENSED OUTSTATE DISTRIBUTORS PROHIBITED
Universal Citation: MN Rules 8120.0300
Current through Register Vol. 49, No. 13, September 23, 2024
No licensed distributor engaged in the business without this state shall ship or transport cigarettes to retailers in this state, to be sold by those retailers, without first having affixed to each package of such cigarettes the proper Minnesota tax stamp.
Statutory Authority: MS s 270C.06; 297.10
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