SF 2203

as introduced - 91st Legislature (2019 - 2020) Posted on 03/11/2019 04:12pm

A bill for an act
relating to transportation; authorizing an optional tax on gasoline; amending
Minnesota Statutes 2018, section 296A.07, subdivision 3.

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

Section 1.

Minnesota Statutes 2018, section 296A.07, subdivision 3, is amended to read:

Subd. 3.

Rate of tax.

new text begin (a) new text end The gasoline excise tax is imposed at the following rates:

(1) E85 is taxed at the rate of 17.75 cents per gallon;

(2) M85 is taxed at the rate of 14.25 cents per gallon; and

(3) all other gasoline is taxed at the rate of 25 cents per gallon.

new text begin (b) In addition to the tax imposed in paragraph (a), an optional tax of 20 cents per gallon
must be collected if the consumer consents to the additional tax. At the point of sale of
gasoline to a consumer, the retailer must ask the consumer if the consumer wishes to pay
an additional tax of 20 cents per gallon of gasoline. If the consumer wishes to pay the
additional tax, the retailer must collect the additional tax and remit it quarterly to the
commissioner of revenue. The commissioner shall deposit the revenues from the additional
gasoline tax into the highway user tax distribution fund.
new text end