as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to alcoholic beverage excise taxation; 1.3 providing a separate excise tax for dairy mixed 1.4 cocktails; amending Minnesota Statutes 2002, sections 1.5 297G.01, by adding a subdivision; 297G.03, subdivision 1.6 1. 1.7 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.8 Section 1. Minnesota Statutes 2002, section 297G.01, is 1.9 amended by adding a subdivision to read: 1.10 Subd. 21. [LOW-ALCOHOL DAIRY COCKTAIL.] "Low-alcohol dairy 1.11 cocktail" means a premixed cocktail, or any other product except 1.12 liqueur-filled candy, that: 1.13 (1) consists primarily of milk products; 1.14 (2) contains distilled spirits; 1.15 (3) is drinkable as a beverage or is promoted as an 1.16 alcoholic product; and 1.17 (4) contains less than 3.2 percent alcohol by volume. 1.18 [EFFECTIVE DATE.] This section is effective for sales made 1.19 after June 30, 2003. 1.20 Sec. 2. Minnesota Statutes 2002, section 297G.03, 1.21 subdivision 1, is amended to read: 1.22 Subdivision 1. [GENERAL RATE; DISTILLED SPIRITS AND WINE.] 1.23 The following excise tax is imposed on all distilled spirits and 1.24 wine manufactured, imported, sold, or possessed in this state: 1.25 Standard Metric 1.26 (a) Distilled spirits, $5.03 per gallon $1.33 per liter 2.1 liqueurs, cordials, 2.2 and specialties regardless 2.3 of alcohol content 2.4 (excluding ethyl alcohol) 2.5 (b) 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) 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) Wine containing more $1.82 per gallon $ .48 per liter 2.16 than 21 percent but not 2.17 more than 24 percent 2.18 alcohol by volume 2.19 (e) Wine containing more $3.52 per gallon $ .93 per liter 2.20 than 24 percent alcohol 2.21 by volume 2.22 (f) Natural and $1.82 per gallon $ .48 per liter 2.23 artificial sparkling wines 2.24 containing alcohol 2.25 (g) Cider as defined in $ .15 per gallon $ .04 per liter 2.26 section 297G.01, 2.27 subdivision 3a 2.28 (h) Low alcohol dairy $ .08 per gallon $ .02 per liter 2.29 cocktails 2.30 In computing the tax on a package of distilled spirits or 2.31 wine, a proportional tax at a like rate on all fractional parts 2.32 of a gallon or liter must be paid, except that the tax on a 2.33 fractional part of a gallon less than 1/16 of a gallon is the 2.34 same as for 1/16 of a gallon. 2.35 [EFFECTIVE DATE.] This section is effective for sales made 2.36 after June 30, 2003.