HF 4083

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; alcoholic beverage excise tax; 
  1.3             providing a separate rate for dairy mixed cocktails; 
  1.4             amending Minnesota Statutes 1998, sections 297G.01, by 
  1.5             adding a subdivision; and 297G.03, subdivision 1. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297G.01, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 21.  [LOW ALCOHOL DAIRY COCKTAILS.] "Low alcohol 
  1.10  dairy cocktails" means premixed cocktails or any other products, 
  1.11  other than liqueur-filled candy, that: 
  1.12     (1) consist primarily of milk products; 
  1.13     (2) contain distilled spirits; 
  1.14     (3) are drinkable as a beverage or are promoted as an 
  1.15  alcoholic product; and 
  1.16     (4) contain less than 3.2 percent alcohol by volume. 
  1.17     Sec. 2.  Minnesota Statutes 1998, section 297G.03, 
  1.18  subdivision 1, is amended to read: 
  1.19     Subdivision 1.  [GENERAL RATE; DISTILLED SPIRITS AND WINE.] 
  1.20  The following excise tax is imposed on all distilled spirits and 
  1.21  wine manufactured, imported, sold, or possessed in this state: 
  1.22                                  Standard             Metric
  1.23  (a) Distilled spirits,      $5.03 per gallon   $1.33 per liter
  1.24  liqueurs, cordials, 
  1.25  and specialties regardless 
  2.1   of alcohol content 
  2.2   (excluding ethyl alcohol) 
  2.3   (b) Low alcohol dairy      $ .08 per gallon   $ .02 per liter 
  2.4   cocktails 
  2.5   (b) (c) Wine containing     $ .30 per gallon   $ .08 per liter 
  2.6   14 percent or less
  2.7   alcohol by volume 
  2.8   (except cider as defined 
  2.9   in section 297G.01, 
  2.10  subdivision 3a) 
  2.11  (c) (d) Wine containing     $ .95 per gallon   $ .25 per liter
  2.12  more than 14 percent 
  2.13  but not more than 21
  2.14  percent alcohol by volume 
  2.15  (d) (e) Wine containing     $1.82 per gallon   $ .48 per liter
  2.16  more than 21 percent but 
  2.17  not more than 24 percent 
  2.18  alcohol by volume 
  2.19  (e) (f) Wine containing     $3.52 per gallon   $ .93 per liter
  2.20  more than 24 percent 
  2.21  alcohol by volume 
  2.22  (f) (g) Natural and         $1.82 per gallon   $ .48 per liter
  2.23  artificial sparkling wines
  2.24  containing alcohol 
  2.25  (g) (h) Cider as defined    $ .15 per gallon   $ .04 per liter
  2.26  in section 297G.01, 
  2.27  subdivision 3a 
  2.28     In computing the tax on a package of distilled spirits or 
  2.29  wine, a proportional tax at a like rate on all fractional parts 
  2.30  of a gallon or liter must be paid, except that the tax on a 
  2.31  fractional part of a gallon less than 1/16 of a gallon is the 
  2.32  same as for 1/16 of a gallon. 
  2.33     Sec. 3.  [EFFECTIVE DATE.] 
  2.34     Sections 1 and 2 are effective for sales made after June 
  2.35  30, 2000.