SF 2032

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 11:33pm

A bill for an act
relating to taxation; limiting the tax on cigars; amending Minnesota Statutes
2008, section 297F.05, subdivision 3.

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

Section 1.

Minnesota Statutes 2008, section 297F.05, subdivision 3, is amended to read:

Subd. 3.

Rates; tobacco products.

new text begin (a) Subject to paragraph (b), new text end a tax is imposed
upon all tobacco products in this state and upon any person engaged in business as a
distributor, at the rate of 35 percent of the wholesale sales price of the tobacco products.
The tax is imposed at the time the distributor:

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

(2) makes, manufactures, or fabricates tobacco products in this state for sale in
this state; or

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

new text begin (b) The taxes imposed under this subdivision and subdivision 4 may not exceed
25 cents per cigar.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end