SF 2448

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to agriculture; providing for collection of a 
  1.3             milk handling tax and distribution of the proceeds; 
  1.4             appropriating money; proposing coding for new law in 
  1.5             Minnesota Statutes, chapter 32. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [32.91] [DEFINITIONS.] 
  1.8      Subdivision 1.  [SCOPE.] The definitions in this section 
  1.9   apply to sections 32.91 to 32.92. 
  1.10     Subd. 2.  [TAX PERIOD.] "Tax period" means the period 
  1.11  beginning on the Sunday closest to the first day of the month 
  1.12  and continuing through the Saturday prior to the Sunday closest 
  1.13  to the first day of the subsequent month. 
  1.14     Subd. 3.  [BASIC PRICE.] "Basic price" means the price for 
  1.15  class I milk, as announced each month, that is applicable in the 
  1.16  federal milk marketing order that includes Minnesota. 
  1.17     Subd. 4.  [COMMISSIONER.] "Commissioner" means the 
  1.18  commissioner of agriculture. 
  1.19     Subd. 5.  [HANDLER.] "Handler," with respect to a 
  1.20  particular container of packaged milk, means the wholesale 
  1.21  handler or, if none, the retail handler. 
  1.22     Subd. 6.  [MILK.] "Milk" has the meaning given to "selected 
  1.23  class I dairy products" in section 32.70. 
  1.24     Subd. 7.  [PACKAGED MILK.] "Packaged milk" means milk that 
  1.25  has been processed and placed in containers for ultimate sale to 
  2.1   consumers. 
  2.2      Subd. 8.  [RETAIL HANDLER.] "Retail handler" means a person 
  2.3   who makes "sales at retail" as that term is defined in section 
  2.4   32.70. 
  2.5      Subd. 9.  [WHOLESALE HANDLER.] "Wholesale handler" has the 
  2.6   meaning given to "wholesaler" in section 32.70. 
  2.7      Sec. 2.  [32.92] [MILK HANDLING TAX.] 
  2.8      Subdivision 1.  [TAX.] A tax is imposed at the rate 
  2.9   established in subdivision 2 on the handling in this state of 
  2.10  packaged milk for sale in this state.  With respect to the 
  2.11  handling in this state of a particular container of packaged 
  2.12  milk for sale in this state, the tax must be paid by the 
  2.13  wholesale handler or, if there is no wholesale handler with 
  2.14  respect to that container of packaged milk, by the retail 
  2.15  handler.  There is no tax on the handling in this state for: 
  2.16     (1) packaged milk for sale in containers that are less than 
  2.17  one quart or 20 or more quarts in volume; 
  2.18     (2) packaged milk that is sold as home delivery retail 
  2.19  sales; 
  2.20     (3) sales involving the women, infants, and children 
  2.21  nutrition program (WIC); and 
  2.22     (4) sales to public or nonpublic schools. 
  2.23     Subd. 2.  [RATE.] The rate of the tax levied under this 
  2.24  section is established for each tax period on the basis of the 
  2.25  basic price of milk in effect on the Sunday following the first 
  2.26  Sunday of the tax period in accordance with the following chart: 
  2.27               Basic Price                    Rate of Milk
  2.28                                              Handling Tax
  2.29       $16.50 per hundredweight and above     0 cents per quart
  2.30       $16.00 to $16.49 per hundredweight     1 cent per quart
  2.31       $15.50 to $15.99 per hundredweight     2 cents per quart
  2.32       $15.00 to $15.49 per hundredweight     3 cents per quart
  2.33       $14.50 to $14.99 per hundredweight     4 cents per quart
  2.34       $14.00 to $14.49 per hundredweight     5 cents per quart
  2.35       below $14.00 per hundredweight         6 cents per quart
  2.36     For any container other than a quart, the tax is computed 
  3.1   on a quart-equivalent basis. 
  3.2      Subd. 3.  [CALCULATION OF TAX.] Handlers shall pay the tax 
  3.3   for each tax period on all milk subject to the tax sold during 
  3.4   the tax period.  In calculating the amount of packaged milk 
  3.5   handled for sale in this state each tax period, the handler 
  3.6   shall deduct any packaged milk returned to the handler during 
  3.7   that tax period. 
  3.8      Subd. 4.  [TAX AS ADDITIONAL.] Any tax imposed and 
  3.9   collected under this section is in addition to any taxes or 
  3.10  other taxes imposed or collected under any other law of the 
  3.11  state. 
  3.12     Subd. 5.  [RECORDS, REPORTS, AND ADMINISTRATION.] Every 
  3.13  handler subject to the tax imposed under subdivision 1 shall 
  3.14  register with the commissioner within five business days of 
  3.15  becoming subject to the tax and annually thereafter on forms 
  3.16  provided by the commissioner.  The list of registered handlers 
  3.17  is available to the public.  By the 25th day of each calendar 
  3.18  month, every handler subject to the tax imposed under 
  3.19  subdivision 1 shall report to the commissioner the quantity of 
  3.20  packaged milk handled in this state for sale in this state 
  3.21  during the preceding tax period, the quantity of packaged milk 
  3.22  handled that was subject to the milk handling tax, and any other 
  3.23  information the department of agriculture determines necessary 
  3.24  or useful in the administration of sections 32.91 to 32.92 and 
  3.25  enforcement of the milk handling tax. 
  3.26     Subd. 6.  [DUE DATES.] Handlers shall pay to the 
  3.27  commissioner the tax due for the preceding tax period not later 
  3.28  than the 25th day of each calendar month and submit any 
  3.29  information required by the department on the forms provided. 
  3.30     Subd. 7.  [DEPOSIT.] The commissioner shall deposit all 
  3.31  money received from the milk handling tax to the state treasury 
  3.32  to be deposited in the general fund. 
  3.33     Sec. 3.  [APPROPRIATION.] 
  3.34     $....... is appropriated from the general fund to the 
  3.35  commissioner of agriculture for fiscal year 1999 to administer 
  3.36  sections 1 and 2 and to pool and redistribute payments at a 
  4.1   uniform rate to Minnesota Grade A and B milk producers.  The 
  4.2   commissioner may make payments to a responsible person who, in 
  4.3   turn, must pay Grade A and B milk producers at the uniform 
  4.4   distribution rate.