as introduced - 92nd Legislature (2021 - 2022) Posted on 04/09/2021 11:31am
Engrossments | ||
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Introduction | Posted on 04/09/2021 |
A bill for an act
relating to taxation; modifying local government taxing authority; expanding the
limitation on excise taxes and fees; amending Minnesota Statutes 2020, section
477A.016.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2020, section 477A.016, is amended to read:
new text begin (a) new text end No county, city, town or other taxing authority shall increase a present tax or impose
a new tax on sales or income.
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(b) No county, city, town, or other taxing authority shall increase a present excise tax
or fee or impose a new excise tax or fee on either:
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(1) the manufacture, distribution, wholesale, or retail sale of food, based on volume of
product sold, product sales value, or the type of product manufactured, distributed, or sold;
or
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(2) any container used for transporting, protecting, or consuming food.
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(c) For purposes of this section:
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(1) "food" has the meaning given in section 34A.01, subdivision 4; and
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(2) "container" means a bottle, cup, can, bag, or other packaging that is made from
plastic, aluminum, glass, cardboard, or other material.
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(d) This section does not apply to reasonable license fees lawfully imposed by a county,
city, town, or other licensing authority in the exercise of its regulatory authority to license
a trade, profession, or business.
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This section is effective the day following final enactment.
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