SF 2202

as introduced - 92nd Legislature (2021 - 2022) Posted on 04/13/2021 08:48am

A bill for an act
relating to taxation; modifying local government taxing authority; expanding the
limitation on excise taxes and fees; amending Minnesota Statutes 2020, section
477A.016.

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

Section 1.

Minnesota Statutes 2020, section 477A.016, is amended to read:

477A.016 NEW TAXES PROHIBITED.

new text begin (a) new text end No county, city, town or other taxing authority shall increase a present tax or impose
a new tax on sales or income.

new text begin (b) No county, city, town, or other taxing authority shall increase a present excise tax
or fee or impose a new excise tax or fee on either:
new text end

new text begin (1) the manufacture, distribution, wholesale, or retail sale of food, based on volume of
product sold, product sales value, or the type of product manufactured, distributed, or sold;
or
new text end

new text begin (2) any container used for transporting, protecting, or consuming food.
new text end

new text begin (c) For purposes of this section:
new text end

new text begin (1) "food" has the meaning given in section 34A.01, subdivision 4; and
new text end

new text begin (2) "container" means a bottle, cup, can, bag, or other packaging that is made from
plastic, aluminum, glass, cardboard, or other material.
new text end

new text begin (d) This section does not apply to reasonable license fees lawfully imposed by a county,
city, town, or other licensing authority in the exercise of its regulatory authority to license
a trade, profession, or business.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end