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Capital IconMinnesota Legislature

HF 2191

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 02:00am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; tobacco; moist snuff; amending Minnesota Statutes 2008,
sections 297F.01, subdivision 19, by adding a subdivision; 297F.05, subdivisions
3, 4.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2008, 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
tobacco that is not intended to be smoked but shall not include any finely cut, ground, or
powdered tobacco that is intended to be placed in the nasal cavity.
new text end

Sec. 2.

Minnesota Statutes 2008, section 297F.01, subdivision 19, is amended to read:


Subd. 19.

Tobacco products.

"Tobacco products" means cigars; little cigars;
cheroots; stogies; periques; granulated, plug cut, crimp cut, ready rubbed, and other
smoking tobacco; snuff; deleted text begin snuff flour;deleted text end 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, prepared in such manner as to be suitable for chewing or
smoking in a pipe or otherwise, or both for chewing and smoking; but does not include
cigarettes as defined in this section.

Sec. 3.

Minnesota Statutes 2008, section 297F.05, subdivision 3, is amended to read:


Subd. 3.

Rates; tobacco products.

A tax is imposed upon all tobacco products
in this state and upon any person engaged in business as a distributor, at the new text begin following
rates: (i) on tobacco products other than moist snuff, at the
new text end rate of 35 percent of the
wholesale sales price of the tobacco productsdeleted text begin .deleted text end new text begin ; and (ii) on moist snuff, at the rate of 88
cents per ounce and a proportionate tax at the same rate on all fractional parts of an ounce
thereof. The tax on moist snuff shall be computed based on the net weight as listed by the
manufacturer.
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.

Sec. 4.

Minnesota Statutes 2008, 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 new text begin following
rates: (i) on tobacco products other than moist snuff, at the
new text end rate of 35 percent of the cost
to the consumer of the tobacco productsdeleted text begin .deleted text end new text begin ; and (ii) on moist snuff, at the rate of 88 cents
per ounce and a proportionate tax at the same rate on all fractional parts on an ounce
thereof. The tax on moist snuff shall be computed based on the net weight as listed by the
manufacturer.
new text end