I received the following letter from the MN Dept of Revenue the day after Christmas:
MINNESOTA. REVENUE
December 19, 2006
Khris Lassard
3214 Oakland Ave S Minneapolis, MN 55407
Re: Untaxed tobacco purchased from: Rocky's Wholesale Cigars
Our records indicate that you purchased tobacco from mail order companies that do not pay the Minnesota tobacco taxes & fees. Under Minnesota law (M.S.S. 297F), if you buy untaxed tobacco outside Minnesota through mail order, you must pay tobacco tax, individual use tax and the health impact fee when you bring tobacco into the state.
The tobacco excise tax rate is 35% of the cost of the tobacco and the health impact fee is 35% of the cost of the tobacco. The health impact fee must be paid on purchases made after August 1, 2005.
Enclosed is a blank return (CT 303) for you to calculate the tobacco use tax due on the purchases. This form is due by January 9. 2007. Failure to send a tax return when required may result in the <l;ssessment of penalty and interest. You may also download forms from our website: http://www.taxes.state.mn.us/taxes/special/tobacco/forms/BA T 2000013 .pdf
A return must be filed for each month in which tobacco purchases were made. Please send the completed returns with your remittance to Nick Allen at the following address.
Minnesota Department of Revenue Special Taxes Division
P.O. Box 7033
St Paul, MN 55107
Included was a form (supposed to be filled out for every month you have made tobacco purchases on line) requiring one to list all purchases for a given month, name of the place/s you purchased from, dates of purchase and invoice numbers of all purchases. There is a $100 exemption (annually or monthly?). Also included was instructions for form CT303 that detailed how to calculate interest and penalties. I ended up costing me $43.31 for a $199.00 purchase (yes, for cigars) that I made two years ago. I figure I got off very easy. I don't know how they know or why they only inquired about the one purchase, but if they ever catch up with the rest I'm fucked.
:angry: :angry: :angry: