Minnesota Legislature
SF 2090
as introduced - 88th Legislature (2013 - 2014) Posted on 04/09/2014 02:38pm
Current Version - as introduced
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A bill for an act
relating to liquor; allowing farm wineries to import bulk distilled spirits;
creating an excise tax exemption; increasing production limits; amending
Minnesota Statutes 2012, sections 297G.07, subdivision 1; 340A.101, by adding
subdivisions; 340A.315, subdivision 2, by adding subdivisions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2012, section 297G.07, subdivision 1, is amended to read:
Subdivision 1.
Exemptions.
The following are not subject to the excise tax:
(1) Sales by a manufacturer, brewer, or wholesaler for shipment outside the state
in interstate commerce.
(2) Alcoholic beverages sold or transferred between Minnesota wholesalers.
(3) Sales to common carriers engaged in interstate transportation of passengers,
except as provided in this chapter.
(4) Malt beverages served by a brewery for on-premise consumption at no charge, or
distributed to brewery employees for on-premise consumption under a labor contract.
(5) Shipments of wine to Minnesota residents under section 340A.417.
(6) Fruit juices naturally fermented or beer naturally brewed in the home for family
use.
(7) Sales of wine for sacramental purposes under section 340A.316.
(8) Alcoholic beverages sold to authorized manufacturers of food products or
pharmaceutical firms. The alcoholic beverage must be used exclusively in the manufacture
of food products or medicines. For purposes of this clause, "manufacturer" means a
person who manufactures food products intended for sale to wholesalers or retailers for
ultimate sale to the consumer.
(9) Liqueur-filled candy.
(10) Sales to a federal agency, that the state of Minnesota is prohibited from taxing
under the Constitution or laws of the United States or under the Constitution of Minnesota.
(11) Sales to Indian tribes as defined in section 297G.08.
(12) Shipments of intoxicating liquor from foreign countries to diplomatic personnel
of foreign countries assigned to service in this state.
new text begin
(13) Shipments of bulk distilled spirits or bulk wine to farm wineries licensed under
section 340A.315 for input to the final product.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2014.
new text end
Sec. 2.
Minnesota Statutes 2012, section 340A.101, is amended by adding a
subdivision to read:
new text begin Subd. 4a. new text end
new text begin Bulk distilled spirits. new text end
new text begin
"Bulk distilled spirits" means distilled spirits in a
container having a capacity in excess of one gallon.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2014.
new text end
Sec. 3.
Minnesota Statutes 2012, section 340A.101, is amended by adding a
subdivision to read:
new text begin Subd. 4b. new text end
new text begin Bulk wine. new text end
new text begin
"Bulk wine" means wine in a container having a capacity
of five or more gallons.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2014.
new text end
Sec. 4.
Minnesota Statutes 2012, section 340A.315, subdivision 2, is amended to read:
Subd. 2.
Sales.
A license authorizes the sale, on the farm winery premises, of table,
sparkling, or fortified wines produced by that farm winery at on-sale or off-sale, in retail, or
wholesale lots in total quantities not in excess of deleted text begin 50,000deleted text end new text begin 250,000 new text end gallons in a calendar year,
glassware, wine literature and accessories, cheese and cheese spreads, other wine-related
food items, and the dispensing of free samples of the wines offered for sale. Sales at on-sale
and off-sale may be made on Sundays between 10:00 a.m. and 12:00 midnight. Labels for
each type or brand produced must be registered with the commissioner, without fee prior
to sale. A farm winery may provide samples of distilled spirits manufactured pursuant to
subdivision 7, on the farm winery premises, but may sell the distilled spirits only through a
licensed wholesaler. Samples of distilled spirits may not exceed 15 milliliters per variety.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2014.
new text end
Sec. 5.
Minnesota Statutes 2012, section 340A.315, is amended by adding a
subdivision to read:
new text begin Subd. 10. new text end
new text begin Storage. new text end
new text begin
A farm winery may store finished wine and distilled spirits in
a noncontiguous warehouse location, provided that the chosen location meets any state
or federal requirements.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2014.
new text end
Sec. 6.
Minnesota Statutes 2012, section 340A.315, is amended by adding a
subdivision to read:
new text begin Subd. 11. new text end
new text begin Bulk wine or distilled spirits. new text end
new text begin
If no wholesaler is able to provide wine or
distilled spirits in bulk form, a farm winery may purchase either wine or distilled spirits
in bulk form for purposes allowed under this chapter from any available source allowed
under federal law.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2014.
new text end