Skip to main content Skip to office menu Skip to footer
Capital Icon Minnesota Legislature
Office of the Revisor of Statutes

Office of the Revisor of Statutes

SF 1388

Introduction - 94th Legislature (2025 - 2026)

Posted on 02/14/2025 10:47 a.m.

KEY: stricken = removed, old language.
underscored = added, new language.
Version List SF1388 Authors and Status
PDF Rtf
Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10
1.11

A bill for an act
 relating to taxation; tobacco products excise tax; exempting the sales of certain
cigars from the taxes imposed on tobacco products and premium cigars; amending
Minnesota Statutes 2024, section 297F.06, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2024, section 297F.06, is amended by adding a subdivision
to read:


new text begin Subd. 6. new text end

new text begin Tobacco products tax on cigars. new text end

new text begin Sales of cigars by a manufacturer or tobacco
products distributor for shipment outside the state in interstate commerce are exempt from
the taxes imposed under section 297F.05, subdivisions 3 and 3a.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2025.
 new text end