Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8120 - TAXES; CIGARETTE AND TOBACCO PRODUCTS
TAX ON TOBACCO PRODUCTS
Part 8120.4000 - TAX ON FREE SAMPLES
Universal Citation: MN Rules 8120.4000
Current through Register Vol. 49, No. 13, September 23, 2024
Where tobacco products samples are distributed in this state by a manufacturer through its agents, the tobacco products tax is payable by such manufacturer. In such instances, the manufacturer shall file a return and report thereon the quantities of such tobacco products so distributed. The tax shall be computed on the usual wholesale sale price of such products.
Statutory Authority: MS s 270C.06; 297.38
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