as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to taxation; reducing the tax on sparkling 1.3 wines; amending Minnesota Statutes 1997 Supplement, 1.4 section 297G.03, subdivision 1. 1.5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.6 Section 1. Minnesota Statutes 1997 Supplement, section 1.7 297G.03, subdivision 1, is amended to read: 1.8 Subdivision 1. [GENERAL RATE; DISTILLED SPIRITS AND WINE.] 1.9 The following excise tax is imposed on all distilled spirits and 1.10 wine manufactured, imported, sold, or possessed in this state: 1.11 Standard Metric 1.12 (a) Distilled spirits, $5.03 per gallon $1.33 per liter 1.13 liqueurs, cordials, 1.14 and specialties regardless 1.15 of alcohol content 1.16 (excluding ethyl alcohol) 1.17 (b) Wine containing $ .30 per gallon $ .08 per liter 1.18 14 percent or less 1.19 alcohol by volume 1.20 (c) Wine containing $ .95 per gallon $ .25 per liter 1.21 more than 14 percent 1.22 but not more than 21 1.23 percent alcohol by volume 1.24 (d) Wine containing more $1.82 per gallon $ .48 per liter 1.25 than 21 percent but not 2.1 more than 24 percent 2.2 alcohol by volume 2.3 (e) Wine containing more $3.52 per gallon $ .93 per liter 2.4 than 24 percent alcohol 2.5 by volume 2.6 (f) Natural and$1.82 per gallon$ .48 per liter2.7 artificial sparkling $ .30 per gallon $ .08 per liter 2.8 wines containing alcohol 2.9 In computing the tax on a package of distilled spirits or 2.10 wine, a proportional tax at a like rate on all fractional parts 2.11 of a gallon or liter must be paid, except that the tax on a 2.12 fractional part of a gallon less than 1/16 of a gallon is the 2.13 same as for 1/16 of a gallon. 2.14 Sec. 2. [EFFECTIVE DATE.] 2.15 Section 1 is effective July 1, 1998.