Minnesota Legislature
HF 1079
as introduced - 87th Legislature (2011 - 2012) Posted on 03/14/2011 10:31am
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| Introduction | Posted on 03/14/2011 |
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A bill for an act
relating to taxation; tobacco; modernizing the definition of tobacco products;
adding a definition for moist snuff; amending Minnesota Statutes 2010, sections
297F.01, subdivision 19, by adding a subdivision; 297F.05, subdivisions 3, 4;
297F.09, subdivisions 2, 3.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2010, section 297F.01, is amended by adding a
subdivision to read:
new text begin Subd. 10b. new text end
new text begin Moist snuff. new text end
new text begin
"Moist snuff" means any finely cut, ground, or powdered
smokeless tobacco that is intended to be placed or dipped in the oral cavity, but does
not include any finely cut, ground, or powdered tobacco that is intended to be placed
in the nasal cavity.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2011.
new text end
Sec. 2.
Minnesota Statutes 2010, section 297F.01, subdivision 19, is amended to read:
Subd. 19.
Tobacco products.
"Tobacco products" means any product containing,
made, or derived from tobacco that is intended for human consumption, whether
chewed, smoked, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any
other means, or any component, part, or accessory of a tobacco product, including, but
not limited to, cigars; little cigars; cheroots; stogies; periques; granulated, plug cut,
crimp cut, ready rubbed, and other smoking tobacco; snuffnew text begin , including moist snuffnew text end ; snuff
flour; cavendish; plug and twist tobacco; fine-cut and other chewing tobacco; shorts;
refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms
of tobacco; but does not include cigarettes as defined in this section. Tobacco products
excludes any tobacco product that has been approved by the United States Food and
Drug Administration for sale as a tobacco cessation product, as a tobacco dependence
product, or for other medical purposes, and is being marketed and sold solely for such an
approved purpose.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2011.
new text end
Sec. 3.
Minnesota Statutes 2010, section 297F.05, subdivision 3, is amended to read:
Subd. 3.
Rates; tobacco products.
new text begin (a) new text end A tax is imposed upon all tobacco products
in this state and upon any person engaged in business as a distributor, at the deleted text begin ratedeleted text end new text begin ratesnew text end ofnew text begin :
new text end
new text begin (1)new text end 35 percent of the wholesale sales price of the tobacco productsdeleted text begin .deleted text end new text begin other than moist
snuff; or
new text end
new text begin
(2) for moist snuff, at the rate of $1.45 per ounce, and a proportionate rate for any
other quantity or fractional part in excess of 1.2 ounces. The tax imposed on a can or
package of moist snuff that weighs less than 1.2 ounces shall be equal to the amount of tax
imposed on a can or package of moist snuff that weighs 1.2 ounces.
new text end
new text begin (b)new text end The tax is imposed at the time the distributor:
(1) brings, or causes to be brought, into this state from outside the state tobacco
products for sale;
(2) makes, manufactures, or fabricates tobacco products in this state for sale in
this state; or
(3) ships or transports tobacco products to retailers in this state, to be sold by those
retailers.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2011.
new text end
Sec. 4.
Minnesota Statutes 2010, section 297F.05, subdivision 4, is amended to read:
Subd. 4.
Use tax; tobacco products.
A tax is imposed upon the use or storage by
consumers of tobacco products in this state, and upon such consumers, at the deleted text begin ratedeleted text end new text begin ratesnew text end ofnew text begin :
new text end
new text begin (1)new text end 35 percent of the cost to the consumer of the tobacco productsdeleted text begin .deleted text end new text begin other than moist
snuff; and
new text end
new text begin
(2) for moist snuff, at the rate of $1.45 per ounce, and a proportionate rate for any
other quantity or fractional part in excess of 1.2 ounces. The tax imposed on a can or
package of moist snuff that weighs less than 1.2 ounces shall be equal to the amount of tax
imposed on a can or package of moist snuff that weighs 1.2 ounces.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2011.
new text end
Sec. 5.
Minnesota Statutes 2010, section 297F.09, subdivision 2, is amended to read:
Subd. 2.
Monthly return; tobacco products distributor.
On or before the 18th
day of each calendar month, a distributor with a place of business in this state shall file
a return with the commissioner showing the quantity and wholesale sales price of each
tobacco productnew text begin , including the number of ounces of moist snuff tobacconew text end :
(1) brought, or caused to be brought, into this state for sale; and
(2) made, manufactured, or fabricated in this state for sale in this state, during the
preceding calendar month.
Every licensed distributor outside this state shall in like manner file a return showing the
quantity and wholesale sales price of each tobacco productnew text begin , including the number of
ounces of moist snuff tobacco,new text end shipped or transported to retailers in this state to be sold by
those retailers, during the preceding calendar month. Returns must be made in the form
and manner prescribed by the commissioner and must contain any other information
required by the commissioner. The return must be accompanied by a remittance for the full
tax liability shown. For distributors subject to the accelerated tax payment requirements in
subdivision 10, the return for the May liability is due two business days before June 30th
of the year and the return for the June liability is due on or before August 18th of the year.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2011.
new text end
Sec. 6.
Minnesota Statutes 2010, section 297F.09, subdivision 3, is amended to read:
Subd. 3.
Use tax return; cigarette or tobacco products consumer.
On or before
the 18th day of each calendar month, a consumer who, during the preceding calendar
month, has acquired title to or possession of cigarettes or tobacco products for use or
storage in this state, upon which cigarettes or tobacco products the tax imposed by
this chapter has not been paid, shall file a return with the commissioner showing the
quantity of cigarettes or tobacco productsnew text begin , including the number of ounces of moist snuff
tobacco,new text end so acquired. The return must be made in the form and manner prescribed by the
commissioner, and must contain any other information required by the commissioner. The
return must be accompanied by a remittance for the full unpaid tax liability shown by it.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2011.
new text end