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SF 1894

as introduced - 89th Legislature (2015 - 2016) Posted on 03/20/2015 09:08am

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
 relating to taxation; tobacco; modifying the definition of premium cigar;
reducing the maximum tax on premium cigars; amending Minnesota Statutes
2014, sections 297F.01, subdivision 13a; 297F.05, subdivisions 3a, 4a.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2014, section 297F.01, subdivision 13a, is amended to
read:


Subd. 13a.

Premium cigar.

"Premium cigar" means any cigar that is
hand-constructed and hand-rolled, has a wrapper that is made entirely from whole tobacco
leaf, has a filler and binder that is made entirely of tobacco, except for adhesives or other
materials used to maintain size, texture, or flavor, and has a wholesale price of no less
than $2.

EFFECTIVE DATE.

This section is effective July 1, 2015.

Sec. 2.

Minnesota Statutes 2014, section 297F.05, subdivision 3a, is amended to read:


Subd. 3a.

Rates; tobacco.

(a) A tax is imposed upon all premium cigars in this state
and upon any person engaged in business as a tobacco product distributor, at the lesser of:

(1) the rate of 95 percent of the wholesale sales price of the premium cigars; or

(2) $3.50 $0.50 per premium cigar.

(b) The tax imposed under paragraph (a) is imposed at the time the tobacco products
distributor:

(1) brings, or causes to be brought, into this state from outside the state premium
cigars for sale;

(2) makes, manufactures, or fabricates premium cigars in this state for sale in this
state; or

(3) ships or transports premium cigars to retailers in this state, to be sold by those
retailers.

EFFECTIVE DATE.

This section is effective July 1, 2015.

Sec. 3.

Minnesota Statutes 2014, section 297F.05, subdivision 4a, is amended to read:


Subd. 4a.

Use tax; premium cigars.

A tax is imposed upon the use or storage by
consumers of all premium cigars in this state, and upon such consumers, at the lesser of:

(1) the rate of 95 percent of the cost to the consumer of the premium cigars; or

(2) $3.50 $0.50 per premium cigar.

EFFECTIVE DATE.

This section is effective July 1, 2015.