HF 2999

as introduced - 88th Legislature (2013 - 2014) Posted on 03/12/2014 11:34am

A bill for an act
relating to alcohol; allowing home-brewed products to be shown at public events;
amending Minnesota Statutes 2012, sections 297G.07, subdivision 1; 340A.301,
subdivision 9.

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

Section 1.

Minnesota Statutes 2012, section 297G.07, subdivision 1, is amended to read:

Subdivision 1.

Exemptions.

The following are not subject to the excise tax:

(1) Sales by a manufacturer, brewer, or wholesaler for shipment outside the state
in interstate commerce.

(2) Alcoholic beverages sold or transferred between Minnesota wholesalers.

(3) Sales to common carriers engaged in interstate transportation of passengers,
except as provided in this chapter.

(4) Malt beverages served by a brewery for on-premise consumption at no charge, or
distributed to brewery employees for on-premise consumption under a labor contract.

(5) Shipments of wine to Minnesota residents under section 340A.417.

(6) Fruit juices naturally fermented or beer naturally brewed in the home for family
use new text begin and not sold or offered for sale new text end .

(7) Sales of wine for sacramental purposes under section 340A.316.

(8) Alcoholic beverages sold to authorized manufacturers of food products or
pharmaceutical firms. The alcoholic beverage must be used exclusively in the manufacture
of food products or medicines. For purposes of this clause, "manufacturer" means a
person who manufactures food products intended for sale to wholesalers or retailers for
ultimate sale to the consumer.

(9) Liqueur-filled candy.

(10) Sales to a federal agency, that the state of Minnesota is prohibited from taxing
under the Constitution or laws of the United States or under the Constitution of Minnesota.

(11) Sales to Indian tribes as defined in section 297G.08.

(12) Shipments of intoxicating liquor from foreign countries to diplomatic personnel
of foreign countries assigned to service in this state.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

Minnesota Statutes 2012, section 340A.301, subdivision 9, is amended to read:

Subd. 9.

Unlicensed manufacture.

Nothing in this chapter requires a license for
the natural fermentation of fruit juices or brewing of beer in the home for family use.
new text begin Naturally fermented fruit juices or beer made under this subdivision may be removed
from the premises where made for use, including use at organized affairs, exhibitions,
or competitions such as, but not limited to homemaker's contests, tastings, or judging.
Naturally fermented fruit juices or beer removed under this subdivision may not be sold
or offered for sale.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end