1.1                          A bill for an act 
  1.2             relating to taxation; reducing the rate of tax on 
  1.3             alcoholic beverages; amending Minnesota Statutes 1998, 
  1.4             section 297A.02, subdivision 3. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1998, section 297A.02, 
  1.7   subdivision 3, is amended to read: 
  1.8      Subd. 3.  [LIQUOR AND BEER SALES.] Notwithstanding the 
  1.9   provisions of subdivision 1, the rate of the excise tax imposed 
  1.10  upon sales of intoxicating liquor, as defined in section 
  1.11  340A.101, subdivision 14, and 3.2 percent malt liquor, as 
  1.12  defined in section 340A.101, subdivision 19, shall be nine 
  1.13  percent: 
  1.14     (1) for sales after June 30, 1999, and before July 1, 2000, 
  1.15  8.5 percent; 
  1.16     (2) for sales after June 30, 2000, and before July 1, 2001, 
  1.17  eight percent; 
  1.18     (3) for sales after June 30, 2001, and before July 1, 2002, 
  1.19  7.5 percent; 
  1.20     (4) for sales after June 30, 2002, and before July 1, 2003, 
  1.21  seven percent; and 
  1.22     (5) for sales after June 30, 2003, 6.5 percent.  
  1.23     The 3.2 percent malt liquor is subject to taxation under 
  1.24  this subdivision only when sold at an on-sale or off-sale 
  1.25  municipal liquor store or other establishment licensed to sell 
  2.1   any type of intoxicating liquor.  
  2.2      Sec. 2.  [EFFECTIVE DATE.] 
  2.3      Section 1 is effective for sales after June 30, 1999.