as introduced - 88th Legislature (2013 - 2014) Posted on 03/27/2014 02:21pm
Engrossments | ||
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Introduction | Posted on 03/27/2014 |
A bill for an act
relating to taxation; tobacco; modifying the rate on certain cigarettes; repealing
annual indexing for cigarettes; amending Minnesota Statutes 2013 Supplement,
section 297F.05, subdivision 1; repealing Minnesota Statutes 2013 Supplement,
section 297F.05, subdivision 1a.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2013 Supplement, section 297F.05, subdivision 1,
is amended to read:
A tax is imposed upon the sale of cigarettes in
this state, upon having cigarettes in possession in this state with intent to sell, upon any
person engaged in business as a distributor, and upon the use or storage by consumers, at
the deleted text begin following rates:deleted text end new text begin rate of
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deleted text begin (1) on cigarettes weighing not more than three pounds per thousand,deleted text end 141.5 millsnew text begin ,
or 14.15 centsnew text end on each deleted text begin suchdeleted text end cigarettedeleted text begin ; and
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deleted text begin (2) on cigarettes weighing more than three pounds per thousand, 283 mills on each
such cigarettedeleted text end .
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This section is effective July 1, 2014.
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Minnesota Statutes 2013 Supplement, section 297F.05, subdivision 1a,
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is repealed.
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This section is effective July 1, 2014.
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