Minnesota Legislature
SF 1252
as introduced - 89th Legislature (2015 - 2016) Posted on 08/21/2015 09:54am
Current Version - as introduced
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A bill for an act
relating to taxation; tobacco; modifying the sale of cigarette stamps; amending
Minnesota Statutes 2014, sections 297F.08, subdivisions 5, 7, 8; 297F.09,
subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2014, section 297F.08, subdivision 5, is amended to read:
Subd. 5.
Deposit of proceeds.
The commissioner shall use the amounts
appropriated by law to purchase stamps for resale. deleted text begin The commissioner shall charge the
purchasers for the costs of the stamps along with the tax value plus shipping costs. The
costs recovered along with shipping costs must be deposited into the general fund.
deleted text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales of stamps made after June
30, 2015.
new text end
Sec. 2.
Minnesota Statutes 2014, section 297F.08, subdivision 7, is amended to read:
Subd. 7.
Price of stamps.
The commissioner shall sell stamps to any person
licensed as a distributornew text begin at a discount of 0.45 percent from the face amount of the stamps
purchased in any fiscal year, except that such discount shall not apply to that portion of the
face amount of the stamps representing the cigarette sales tax as imposed under section
297F.25new text end . The commissioner shall not sell stamps to any other person. The commissioner
may prescribe the method of shipment of the stamps to the distributor as well as the
quantities of stamps purchased.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales of stamps made after June
30, 2015.
new text end
Sec. 3.
Minnesota Statutes 2014, section 297F.08, subdivision 8, is amended to read:
Subd. 8.
Sale of stamps.
The commissioner may sell stamps on a credit basis under
conditions prescribed by the commissioner. The commissioner shall sell the stamps at a
price which includes the tax after giving effect to the discount provided in subdivision
7. deleted text begin The commissioner shall recover the actual costs of the stamps from the distributor.deleted text end
The commissioner shall annually establish the maximum amount of stamps that may
be purchased each month.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales of stamps made after June
30, 2015.
new text end
Sec. 4.
Minnesota Statutes 2014, section 297F.09, subdivision 1, is amended to read:
Subdivision 1.
Monthly return; cigarette distributor.
On or before the 18th day of
each calendar month, a distributor with a place of business in this state shall file a return
with the commissioner showing the quantity of cigarettes manufactured or brought in
from outside the state or purchased during the preceding calendar month and the quantity
of cigarettes sold or otherwise disposed of in this state and outside this state during that
month. A licensed distributor outside this state shall in like manner file a return showing the
quantity of cigarettes shipped or transported into this state during the preceding calendar
month. Returns must be made in the form and manner prescribed by the commissioner
and must contain any other information required by the commissioner. The return must be
accompanied by a remittance for the full unpaid tax liability shown by itnew text begin less 0.45 percent of
the liability on the face amount of the stamps purchased, excluding that portion of the face
amount of the stamps representing the cigarette sales tax as imposed under section 297F.25,
as compensation to reimburse the distributor for expenses incurred in the administration
of this chapternew text end . For distributors subject to the accelerated tax payment requirements in
subdivision 10, the return for the May liability is due two business days before June 30th
of the year and the return for the June liability is due on or before August 18th of the year.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales of stamps made after June
30, 2015.
new text end