Pursuant to Minnesota Statutes, section 297F.25, the current cigarette sales tax rate is 35.6 cents per pack of 20 cigarettes. The Commissioner of Revenue has determined that the new tax rate will be 37.0 cents per pack of 20 cigarettes. For packs of cigarettes with other than 20 cigarettes, the tax must be adjusted proportionally. This rate is effective for sales on or after Jan. 1, 2012.