Request for Comments - Possible Amendments to Department of Revenue Rule Governing Transfer of Cigars or Other Tobacco Products Within the State, Minnesota Rules, part 8120.4100; Revisor’s ID Number R-4927.

Possible Amendments to Department of Revenue Rule Governing Transfer of Cigars or Other Tobacco Products Within the State, Minnesota Rules, part 8120.4100; Revisor’s ID Number R-4927.

Subject of Rules. The Department of Revenue (“Department”) requests comments on a possible amendment to Minnesota Rules, part 8120.4100 (the “Rule”), which governs the transfer of cigars or other tobacco products within the state. The Rule has not been updated since 2006.

The Department is considering the following three categories of amendments to the Rule: 1) adding a reference to the unique tax rate for premium cigars, which was enacted by the 2013 legislature via 2013 Minnesota Laws, chapter 143. article 5, section 13; 2) eliminating Rule text that unnecessarily repeats statutory text; and 3) making other changes that make the Rule easier for taxpayers to understand.

The Department is still finalizing its Rule proposal, so we are not sharing specific proposed amendments at this time. This Request for Comments seeks suggested changes the public thinks should be made to the current Rule text. If the Department decides to move forward after receiving public input, we will share the specific proposed amendments during the Notice of Intent to Adopt phase of the rulemaking.

Persons Affected. Any amendment to the Rule would affect Chapter 297F distributors that transfer cigars or other tobacco products within the state.

Statutory Authority. Minnesota Statutes, section 297F.02, subdivision 1, authorizes the Department to “prescribe rules consistent with the provisions of [Chapter 297F] for its detailed and efficient administration.”

Public Comment. Interested persons or groups may submit written comments until 4:30 p.m. on Friday, March 27, 2026. Submit comments directly to the Agency Contact Person (contact information below) or via the Court of Administrative Hearings rulemaking e-comments website https://minnesotaoah.granicusideas.com/discussions.

The Department will not move to the next phase of the rulemaking, which is publication of a Notice of Intent to Adopt a rule amendment, until more than 60 days after publication of this Request for Comments. This next Notice of Intent to Adopt phase of the rulemaking provides another opportunity for public comment.

Agency Contact Person. Written questions, requests for more information, and public comments may be directed to:

Appeals, Legal Services, and Disclosure Division Minnesota Department of Revenue

Alternative Format. Upon request, this information may be made available in an alternative format, such as large print, braille, or audio. To make such a request, please reach out to the agency contact person (contact information above).

NOTE: Comments received in response to this request will not necessarily be included in the rulemaking record submitted to the administrative law judge if and when a proceeding to adopt rules is started. The agency is required to submit to the judge only written comments received after Rule updates are formally proposed during the Notice of Intent to Adopt phase of the rulemaking, which takes place after this Request for Comments phase. If you submit comments during this Request for Comments phase of the rulemaking and want to ensure the judge reviews them, you should resubmit comments during the Notice of Intent to Adopt phase.

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