HF 1199

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; regulating the transportation of 
  1.3             cigarettes for sale; amending Minnesota Statutes 2002, 
  1.4             section 297F.08, by adding a subdivision. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 2002, section 297F.08, is 
  1.7   amended by adding a subdivision to read: 
  1.8      Subd. 12.  [CIGARETTES IN INTERSTATE COMMERCE.] (a) A 
  1.9   person may not transport or cause to be transported from this 
  1.10  state cigarettes for sale in another state without first 
  1.11  affixing to the cigarettes the stamp required by the state in 
  1.12  which the cigarettes are to be sold or paying any other excise 
  1.13  tax on the cigarettes imposed by the state in which the 
  1.14  cigarettes are to be sold. 
  1.15     (b) A person may not affix to cigarettes the stamp required 
  1.16  by another state or pay any other excise tax on the cigarettes 
  1.17  imposed by another state if the other state prohibits stamps 
  1.18  from being affixed to the cigarettes, prohibits the payment of 
  1.19  any other excise tax on the cigarettes, or prohibits the sale of 
  1.20  the cigarettes. 
  1.21     (c) Not later than 15 days after the end of each calendar 
  1.22  quarter, a person who transports or causes to be transported 
  1.23  from this state cigarettes for sale in another state shall 
  1.24  submit to the attorney general a report identifying the quantity 
  1.25  and style of each brand of the cigarettes transported or caused 
  2.1   to be transported in the preceding calendar quarter, and the 
  2.2   name and address of each recipient of the cigarettes. 
  2.3      [EFFECTIVE DATE.] This section is effective the day 
  2.4   following final enactment.