as introduced - 90th Legislature (2017 - 2018) Posted on 03/26/2018 05:44pm
A bill for an act
relating to local government; modifying taxing authority; expanding the limit on
excise taxes and fees; amending Minnesota Statutes 2016, section 477A.016.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2016, 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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This section is effective the day following final enactment.
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