HF 1109

as introduced - 88th Legislature (2013 - 2014) Posted on 03/04/2013 01:49pm

A bill for an act
relating to taxation; liquor; modifying the definition of a qualified brewer;
amending Minnesota Statutes 2012, section 297G.04, subdivision 2.

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

Section 1.

Minnesota Statutes 2012, section 297G.04, subdivision 2, is amended to read:

Subd. 2.

Tax credit.

A qualified brewer producing fermented malt beverages
is entitled to a tax credit of $4.60 per barrel on 25,000 barrels sold in any fiscal year
beginning July 1, regardless of the alcohol content of the product. Qualified brewers may
take the credit on the 18th day of each month, but the total credit allowed may not exceed
in any fiscal year the lesser of:

(1) the liability for tax; or

(2) $115,000.

For purposes of this subdivision, a "qualified brewer" means a brewer, whether or
not located in this state, manufacturing less than 100,000 250,000 barrels of fermented
malt beverages in the calendar year immediately preceding the calendar year for which
the credit under this subdivision is claimed. In determining the number of barrels, all
brands or labels of a brewer must be combined. All facilities for the manufacture of
fermented malt beverages owned or controlled by the same person, corporation, or other
entity must be treated as a single brewer.

EFFECTIVE DATE.

This section is effective for determinations based on calendar
year 2012 production and thereafter.