Minnesota Legislature
SF 2910
as introduced - 88th Legislature (2013 - 2014) Posted on 03/28/2014 08:46am
Current Version - as introduced
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A bill for an act
relating to taxation; tobacco; modifying the rate on certain cigarettes; repealing
annual indexing for cigarettes; amending Minnesota Statutes 2013 Supplement,
section 297F.05, subdivision 1; repealing Minnesota Statutes 2013 Supplement,
section 297F.05, subdivision 1a.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2013 Supplement, section 297F.05, subdivision 1,
is amended to read:
Subdivision 1.
Rates; cigarettes.
A tax is imposed upon the sale of cigarettes in
this state, upon having cigarettes in possession in this state with intent to sell, upon any
person engaged in business as a distributor, and upon the use or storage by consumers, at
the deleted text begin following rates:deleted text end new text begin rate of
new text end
deleted text begin (1) on cigarettes weighing not more than three pounds per thousand,deleted text end 141.5 millsnew text begin ,
or 14.15 centsnew text end on each deleted text begin suchdeleted text end cigarettedeleted text begin ; and
deleted text end
deleted text begin (2) on cigarettes weighing more than three pounds per thousand, 283 mills on each
such cigarettedeleted 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. new text begin REPEALER.
new text end
new text begin
Minnesota Statutes 2013 Supplement, section 297F.05, subdivision 1a,
new text end
new text begin
is repealed.
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new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective July 1, 2014.
new text end