HF 3143

as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; providing for the taxation of 
  1.3             certain mixed alcoholic beverages; amending Minnesota 
  1.4             Statutes 1994, section 297C.02, subdivision 1. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1994, section 297C.02, 
  1.7   subdivision 1, is amended to read: 
  1.8      Subdivision 1.  [DISTILLED SPIRITS AND WINE.] There is 
  1.9   imposed on all distilled spirits and wine manufactured, 
  1.10  imported, sold, or possessed in this state the following excise 
  1.11  tax: 
  1.12                            Standard            Metric
  1.13  (a) Distilled spirits,    $5.03 per gallon    $1.33 per liter
  1.14      liqueurs, cordials,
  1.15      and specialties
  1.16      regardless of
  1.17      alcohol content
  1.18      (excluding ethyl
  1.19      alcohol)
  1.20  (b) Wine containing 14    $.30 per gallon     $.08 per liter
  1.21      percent or less
  1.22      alcohol by volume
  1.23  (c) Wine containing more  $.95 per gallon     $.25 per liter
  1.24      than 14 percent but
  1.25      not more than 21
  2.1       percent alcohol by
  2.2       volume
  2.3   (d) Wine containing more  $1.82 per gallon    $.48 per liter
  2.4       than 21 percent but
  2.5       not more than 24
  2.6       percent alcohol by
  2.7       volume
  2.8   (e) Wine containing more  $3.52 per gallon    $.93 per liter
  2.9       than 24 percent
  2.10      alcohol by volume
  2.11  (f) Natural and           $1.82 per gallon    $.48 per liter
  2.12      artificial sparkling
  2.13      wines containing
  2.14      alcohol
  2.15  The metric tax is imposed on all products taxable under this 
  2.16  subdivision when the net contents are stated in metric units of 
  2.17  measure.  
  2.18     In computing the tax on a package of distilled spirits or 
  2.19  wine a proportional tax at a like rate on all fractional parts 
  2.20  of a gallon or liter must be paid, except that the tax on a 
  2.21  fractional part of a gallon less than 1/16 of a gallon is the 
  2.22  same as for 1/16 of a gallon.  
  2.23     Notwithstanding the previous paragraph, in computing the 
  2.24  tax on a container of premixed drinks containing distilled 
  2.25  spirits or other beverages taxed under clause (a), the tax is 
  2.26  imposed only on the volume of distilled spirits or other 
  2.27  beverages taxed under clause (a) in the container, except that 
  2.28  the tax on a fractional part of a gallon less than 1/64 of a 
  2.29  gallon is the same as for 1/64 of a gallon. 
  2.30     The tax on miniatures of two fluid ounces or less or 50 
  2.31  milliliters or less is 14 cents. 
  2.32     The commissioner of revenue may establish by rule a date 
  2.33  and procedure for the conversion of excise tax computation and 
  2.34  reporting from rates expressed in gallons to rates expressed in 
  2.35  metric volumes.  The official conversion factor is one liter 
  2.36  equals 0.264172 United States gallons.