Minnesota Legislature
SF 902
as introduced - 88th Legislature (2013 - 2014) Posted on 04/17/2013 08:45am
Current Version - as introduced
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A bill for an act
relating to taxation; increasing the tax rates under the alcoholic beverage excise
taxes; establishing an alcohol health and judicial impact fund; providing for
deposit of revenues; appropriating money; amending Minnesota Statutes 2012,
sections 297G.03, subdivision 1; 297G.04; 297G.10; proposing coding for new
law in Minnesota Statutes, chapter 16A.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
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[16A.728] ALCOHOL HEALTH AND JUDICIAL IMPACT FUND.
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new text begin Subdivision 1. new text end
new text begin Alcohol health and judicial impact fund. new text end
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(a) An alcohol health
and judicial impact fund is created in the state treasury. The revenues from the alcoholic
beverage excise tax under chapter 297G, as provided in section 297G.10, must be credited
to the fund.
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(b) Money in the fund may be expended, as appropriated by law, for state and local
government budget costs attributable to alcohol and controlled substance use. One-half of
the money in the fund is intended to be used for judicial and other public safety-related
costs and one-half for treatment and supportive services.
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new text begin Subd. 2. new text end
new text begin Certified alcohol expenditures. new text end
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By April 30 of each fiscal year, the
commissioners of public safety, corrections, and human services shall certify to the
commissioner of management and budget the state budget costs attributable to alcohol use
for the previous fiscal year. These costs include, but are not limited to, costs to:
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(1) enforce laws for driving while impaired;
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(2) employ law enforcement officers to increase efforts for targeting crime for
driving while impaired;
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(3) fund grants to local units of government to conduct compliance checks for
on-sale and off-sale intoxicating liquor holders;
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(4) fund community policing grants;
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(5) fund grants to prevent domestic violence and to provide services to victims of
domestic violence;
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(6) incarcerate offenders of driving while impaired laws and provide programs
for these offenders;
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(7) pay costs associated with incarcerating offenders and provide programs for
these offenders;
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(8) fund grants to counties to establish and operate intensive probation programs for
repeat impaired driving offenders;
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(9) increase chemical dependency treatment programs at state prisons;
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(10) provide chemical dependency treatment, including supportive housing, job
training, and childcare for individuals during and following their treatment;
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(11) fund health and human services program costs;
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(12) fund increased judicial training relating to judicial powers and duties regarding
chemical use assessments;
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(13) fund grants to counties for court services and correctional costs related to
conducting chemical use assessments; and
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(14) fund education and crime prevention initiatives.
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new text begin Subd. 3. new text end
new text begin Transfer. new text end
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By June 1 of each fiscal year, the commissioner of management
and budget shall transfer from the alcohol health and judicial impact fund to the general
fund the excess, if any, for the previous fiscal year of:
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(1) the amount of expenditures certified under subdivision 1; over
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(2) net revenues derived from:
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(i) the taxes imposed under sections 295.75, 297G.03, and 297G.04; and
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(ii) increased collections of sales taxes imposed under chapter 297A that result from
imposition of the taxes enumerated in item (i), as estimated by the commissioner of revenue.
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new text begin EFFECTIVE DATE. new text end
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This section is effective July 1, 2013.
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Sec. 2.
Minnesota Statutes 2012, section 297G.03, subdivision 1, is amended to read:
Subdivision 1.
General rate; distilled spirits and wine.
The following excise tax is
imposed on all distilled spirits and wine manufactured, imported, sold, or possessed in
this state:
| Standard |
Metric |
|||
| (a) Distilled spirits, liqueurs, cordials, and specialties regardless of alcohol content (excluding ethyl alcohol) |
$ |
deleted text begin 5.03 deleted text end new text begin 17.82new text end per gallon |
$ |
deleted text begin 1.33 deleted text end new text begin 4.71new text end per liter |
| (b) Wine containing 14 percent or less alcohol by volume (except cider as defined in section 297G.01, subdivision 3a) |
$ |
deleted text begin .30 deleted text end new text begin 2.60new text end per gallon |
$ |
deleted text begin .08 deleted text end new text begin .69new text end per liter |
| (c) Wine containing more than 14 percent but not more than 21 percent alcohol by volume |
$ |
deleted text begin .95 deleted text end new text begin 8.24new text end per gallon |
$ |
deleted text begin .25 deleted text end new text begin 2.15new text end per liter |
| (d) Wine containing more than 21 percent but not more than 24 percent alcohol by volume |
$ |
deleted text begin 1.82 deleted text end new text begin 15.79new text end per gallon |
$ |
deleted text begin .48 deleted text end new text begin 4.13new text end per liter |
| (e) Wine containing more than 24 percent alcohol by volume |
$ |
deleted text begin 3.52 deleted text end new text begin 30.54new text end per gallon |
$ |
deleted text begin .93 deleted text end new text begin 8.00new text end per liter |
| (f) Natural and artificial sparkling wines containing alcohol |
$ |
deleted text begin 1.82 deleted text end new text begin 15.79new text end per gallon |
$ |
deleted text begin .48 deleted text end new text begin 4.13new text end per liter |
| (g) Cider as defined in section 297G.01, subdivision 3a |
$ |
deleted text begin .15 deleted text end new text begin .53new text end per gallon |
$ |
deleted text begin .04 deleted text end new text begin .14new text end per liter |
| (h) Low-alcohol dairy cocktails |
$ |
deleted text begin .08 deleted text end new text begin .28new text end per gallon |
$ |
deleted text begin .02 deleted text end new text begin .07new text end per liter |
In computing the tax on a package of distilled spirits or wine, a proportional tax at a
like rate on all fractional parts of a gallon or liter must be paid, except that the tax on a
fractional part of a gallon less than 1/16 of a gallon is the same as for 1/16 of a gallon.
new text begin EFFECTIVE DATE. new text end
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This section is effective July 1, 2013.
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Sec. 3.
Minnesota Statutes 2012, section 297G.04, is amended to read:
297G.04 FERMENTED MALT BEVERAGES; RATE OF TAX.
Subdivision 1.
Tax imposed.
The following excise tax is imposed on all fermented
malt beverages that are imported, directly or indirectly sold, or possessed in this state:
(1) on fermented malt beverages containing not more than 3.2 percent alcohol by
weight, deleted text begin $2.40deleted text end new text begin $13.97new text end per 31-gallon barrel; and
(2) on fermented malt beverages containing more than 3.2 percent alcohol by
weight, deleted text begin $4.60deleted text end new text begin $16.17new text end per 31-gallon barrel.
For fractions of a 31-gallon barrel, the tax rate is calculated proportionally.
Subd. 2.
Tax credit.
A qualified brewer producing fermented malt beverages is
entitled to a tax credit of deleted text begin $4.60deleted text end new text begin $16.17new text end per barrel on 25,000 barrels sold in any fiscal year
beginning July 1, regardless of the alcohol content of the product. Qualified brewers may
take the credit on the 18th day of each month, but the total credit allowed may not exceed
in any fiscal year the lesser of:
(1) the liability for tax; or
(2) deleted text begin $115,000deleted text end new text begin $404,250new text end .
For purposes of this subdivision, a "qualified brewer" means a brewer, whether
or not located in this state, manufacturing less than 100,000 barrels of fermented malt
beverages in the calendar year immediately preceding the calendar year for which the
credit under this subdivision is claimed. In determining the number of barrels, all brands
or labels of a brewer must be combined. All facilities for the manufacture of fermented
malt beverages owned or controlled by the same person, corporation, or other entity
must be treated as a single brewer.
new text begin EFFECTIVE DATE. new text end
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This section is effective July 1, 2013.
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Sec. 4.
Minnesota Statutes 2012, section 297G.10, is amended to read:
297G.10 DEPOSIT OF PROCEEDS.
All tax revenues and other receipts payable to the state under this chapter must be
paid into the state treasury and credited to the general fundnew text begin , except the net revenues and
other receipts attributable to the increases imposed by sections 2 and 3 of this act must be
deposited in the alcohol health and judicial impact fund under section 16A.728new text end .
new text begin EFFECTIVE DATE. new text end
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This section is effective July 1, 2013.
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Sec. 5. new text begin APPROPRIATIONS.
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(a) $....... for the fiscal year ending June 30, 2014, and $....... for the fiscal year
ending June 30, 2015, are appropriated from the alcohol health and judicial impact fund
to the commissioner of public safety. Of these amounts:
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(1) $....... the first year and $....... the second year are for grants to local units of
government to conduct compliance checks for on-sale and off-sale intoxicating liquor
license holders to determine whether the license holder is complying with Minnesota
Statutes, section 340A.503;
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(2) $....... the first year and $....... the second year are for grants to prevent domestic
violence and to provide services to victims of domestic violence; and
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(3) $....... for the biennium for the repeat DUI offender pilot program.
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(b) $....... for the fiscal year ending June 30, 2014, and $....... for the fiscal year
ending June 30, 2015, are appropriated from the alcohol health and judicial impact fund to
the commissioner of human services. Of these amounts:
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(1) $....... the first year and $....... the second year are for the purpose of fully funding
Minnesota Statutes, section 254B.04, subdivision 1. This appropriation must become part
of the base appropriation for this program;
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(2) $....... the first year and $....... the second year to fund the chemical dependency
treatment requirements under Minnesota Statutes, section 254B.03;
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(3) $....... for the biennium for care coordination related to chemical use assessments
under Minnesota Statutes, section 254A.19;
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(4) $....... for the biennium for basic sliding fee child care assistance; and
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(5) $....... for the biennium to be transferred to the Board of Behavioral Health and
Therapy under Minnesota Statutes, chapter 148F, to hire staff to conduct timely licensing
of counselors.
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(c) $....... for the fiscal year ending June 30, 2014, and $....... for the fiscal year
ending June 30, 2015, are appropriated from the alcohol health and judicial impact fund to
the chief justice of the Supreme Court. Of these amounts:
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(1) $....... the first year and $....... the second year are for the increased judicial
training;
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(2) $....... the first year and $....... the second year to counties for drug courts; and
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(3) $....... the first year and $....... the second year are for grants to counties for court
services and correctional costs related to conducting chemical use assessments.
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(d) $....... for the fiscal year ending June 30, 2014, and $....... for the fiscal year
ending June 30, 2015, are appropriated from the alcohol health and judicial impact fund to
the commissioner of health. Of these amounts, $....... the first year and $....... the second
year are for grants to public health for education and prevention initiatives designed
to eliminate underage drinking.
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(e) $....... for the fiscal year ending June 30, 2014, and $....... for the fiscal year
ending June 30, 2015, are appropriated from the alcohol health and judicial impact fund to
the commissioner of the Housing Finance Agency for supportive housing.
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(f) $....... for the fiscal year ending June 30, 2014, and $....... for the fiscal year
ending June 30, 2015, are appropriated from the alcohol health and judicial impact fund to
the commissioner of employment and economic development to provide job training.
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