HF 2558

as introduced - 93rd Legislature (2023 - 2024) Posted on 03/06/2023 11:40am

A bill for an act
relating to taxation; liquor; reducing the excise tax on certain prepackaged cocktails;
amending Minnesota Statutes 2022, sections 297G.01, by adding a subdivision;
297G.03, subdivision 1.

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

Section 1.

Minnesota Statutes 2022, section 297G.01, is amended by adding a subdivision
to read:

new text begin Subd. 22. new text end

new text begin Low-alcohol volume prepackaged beverages. new text end

new text begin "Low-alcohol volume
prepackaged beverages" means a canned or bottled alcoholic beverage made from distilled
spirits and other nonalcoholic ingredients, containing not more than 14 percent alcohol by
volume.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2023.
new text end

Sec. 2.

Minnesota Statutes 2022, section 297G.03, subdivision 1, is amended to read:

Subdivision 1.

General rate; distilled spirits and wine.

The following excise tax is
imposed on all distilled spirits and wine manufactured, imported, sold, or possessed in this
state:

		Standard		Metric
(a) new text begin Except as provided in paragraph (c), new text end distilled spirits, liqueurs, cordials, and specialties regardless of alcohol content (excluding ethyl alcohol)	$	5.03 per gallon	$	1.33 per liter
(b) Wine containing 14 percent or less alcohol by volume (except cider as defined in section 297G.01, subdivision 3a)	$	.30 per gallon	$	.08 per liter
(c) Wine containing more than 14 percent but not more than 21 percent alcohol by volume new text begin and low-alcohol prepackaged beverages new text end	$	.95 per gallon	$	.25 per liter
(d) Wine containing more than 21 percent but not more than 24 percent alcohol by volume	$	1.82 per gallon	$	.48 per liter
(e) Wine containing more than 24 percent alcohol by volume	$	3.52 per gallon	$	.93 per liter
(f) Natural and artificial sparkling wines containing alcohol	$	1.82 per gallon	$	.48 per liter
(g) Cider as defined in section 297G.01, subdivision 3a	$	.15 per gallon	$	.04 per liter
(h) Low-alcohol dairy cocktails	$	.08 per gallon	$	.02 per liter

In computing the tax on a package of distilled spirits or wine, a proportional tax at a like
rate on all fractional parts of a gallon or liter must be paid, except that the tax on a fractional
part of a gallon less than 1/16 of a gallon is the same as for 1/16 of a gallon.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2023.
new text end