HF 2942

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act
  1.2             relating to alcoholic beverages; providing for 
  1.3             taxation of cider; amending Minnesota Statutes 1997 
  1.4             Supplement, sections 297G.01, by adding a subdivision; 
  1.5             and 297G.03, subdivision 1. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1997 Supplement, section 
  1.8   297G.01, is amended by adding a subdivision to read: 
  1.9      Subd. 3a.  [CIDER.] "Cider" means a product that contains 
  1.10  not less than one-half of one percent nor more than seven 
  1.11  percent alcohol by volume and is made from the alcoholic 
  1.12  fermentation of the juice of apples.  Cider includes, but is not 
  1.13  limited to, flavored, sparkling, and carbonated cider. 
  1.14     Sec. 2.  Minnesota Statutes 1997 Supplement, section 
  1.15  297G.03, subdivision 1, is amended to read: 
  1.16     Subdivision 1.  [GENERAL RATE; DISTILLED SPIRITS AND WINE.] 
  1.17  The following excise tax is imposed on all distilled spirits and 
  1.18  wine manufactured, imported, sold, or possessed in this state: 
  1.19                                  Standard             Metric
  1.20  (a) Distilled spirits,      $5.03 per gallon   $1.33 per liter
  1.21  liqueurs, cordials, 
  1.22  and specialties regardless 
  1.23  of alcohol content 
  1.24  (excluding ethyl alcohol) 
  1.25  (b) Wine containing         $ .30 per gallon   $ .08 per liter 
  2.1   14 percent or less
  2.2   alcohol by volume 
  2.3   (except cider as defined 
  2.4   in section 297G.01, 
  2.5   subdivision 3a) 
  2.6   (c) Wine containing         $ .95 per gallon   $ .25 per liter
  2.7   more than 14 percent 
  2.8   but not more than 21
  2.9   percent alcohol by volume 
  2.10  (d) Wine containing more    $1.82 per gallon   $ .48 per liter
  2.11  than 21 percent but not 
  2.12  more than 24 percent
  2.13  alcohol by volume 
  2.14  (e) Wine containing more    $3.52 per gallon   $ .93 per liter
  2.15  than 24 percent alcohol
  2.16  by volume
  2.17  (f) Natural and             $1.82 per gallon   $ .48 per liter
  2.18  artificial sparkling wines
  2.19  containing alcohol 
  2.20  (g) Cider as defined in     $ .15 per gallon   $ .04 per liter
  2.21  section 297G.01,
  2.22  subdivision 3a
  2.23     In computing the tax on a package of distilled spirits or 
  2.24  wine, a proportional tax at a like rate on all fractional parts 
  2.25  of a gallon or liter must be paid, except that the tax on a 
  2.26  fractional part of a gallon less than 1/16 of a gallon is the 
  2.27  same as for 1/16 of a gallon. 
  2.28     Sec. 3.  [EFFECTIVE DATE.] 
  2.29     Sections 1 and 2 are effective July 1, 1998.