Minnesota Legislature
HF 2489
as introduced - 87th Legislature (2011 - 2012) Posted on 02/23/2012 01:54pm
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A bill for an act
relating to taxation; sales and use; clarifying definitions; amending Minnesota
Statutes 2010, sections 297F.01, subdivisions 3, 10; 299F.850, subdivisions 3, 4.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2010, section 297F.01, subdivision 3, is amended to read:
Subd. 3.
Cigarette.
"Cigarette" means any roll for smoking made wholly or in part
of tobacco, the wrapper or cover of which is made of paper or another substance or material
except tobacco.new text begin Cigarette includes the product of a machine at a retail establishment that
enables any person to process, or causes to be produced, at that establishment tobacco or
any product that is made or derived from tobacco into a roll or tube.
new text end
Sec. 2.
Minnesota Statutes 2010, section 297F.01, subdivision 10, is amended to read:
Subd. 10.
Manufacturer.
"Manufacturer" means a person who produces and
sells cigarettes or tobacco productsnew text begin , including a person who maintains a machine at a
retail establishment that enables any person to process, or causes to be produced, at that
establishment tobacco or any product that is made or derived from tobacco into a roll or
tubenew text end .
Sec. 3.
Minnesota Statutes 2010, section 299F.850, subdivision 3, is amended to read:
Subd. 3.
Cigarette.
"Cigarette" means any roll for smoking made wholly or in
part of tobacco, the wrapper or cover of which is made of paper or any other substance
or material except tobacco.new text begin Cigarette includes the product of a machine at a retail
establishment that enables any person to process, or causes to be produced, at that
establishment tobacco or any product that is made or derived from tobacco into a roll or
tube.
new text end
Sec. 4.
Minnesota Statutes 2010, section 299F.850, subdivision 4, is amended to read:
Subd. 4.
Manufacturer.
"Manufacturer" means:
(1) any entity that manufactures or otherwise produces cigarettes or causes cigarettes
to be manufactured or produced anywhere that the manufacturer intends to be sold in the
state, including cigarettes intended to be sold in the United States through an importer;
(2) the first purchaser anywhere that intends to resell in the United States cigarettes
manufactured anywhere that the original manufacturer or maker does not intend to be sold
in the United States; deleted text begin or
deleted text end
(3) any entity that becomes a successor of an entity described in clause (1) or (2)deleted text begin .deleted text end new text begin ; or
new text end
new text begin
(4) a person who maintains a machine at a retail establishment that enables any
person to process, or causes to be produced, at that establishment tobacco or any product
that is made or derived from tobacco into a roll or tube.
new text end