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Office of the Revisor of Statutes

SF 3051 Senate Long Description

Relating to taxationARTICLE 1 � CIGARETTE AND TOBACCO PRODUCTS TAX; TAX ON ALCOHOLIC +BEVERAGES; REPEAL OF MINNESOTACARE PROVIDER TAXESIncreasing the tax on cigarettes and tobacco products and imposing a +floor stocks tax on cigarettes and a metric tax on alcoholic beverages and +expanding the use tax on wine and distilled spirits to cider, requiring and +providing for periodic adjustment of the additional taxes under certain +conditions; requiring the deposit of additional tax revenues in the health care +access fund; abolishing the MinnesotaCare gross earnings tax on health care +providers; requiring the commissioner in consultation with the commissioner of +finance to determine the adequacy of revenue in the health care access fund for +tax adjustment purposes, specifying certain periodic estimate preparation requirements ARTICLE 2 � CONFORMING CHANGES; REPEAL OF MINNESOTA PROVIDER TAXMaking conforming amendments to certain statutory provisions relating+ to expanded provider networks, health related licensing boards health +care provider tax collection assistance and commissioner of revenue tax +information disclosure restrictions (je)