SF 809

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to alcoholic beverage excise taxation; 
  1.3             providing a separate excise tax for dairy mixed 
  1.4             cocktails; amending Minnesota Statutes 2002, sections 
  1.5             297G.01, by adding a subdivision; 297G.03, subdivision 
  1.6             1. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2002, section 297G.01, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 21.  [LOW-ALCOHOL DAIRY COCKTAIL.] "Low-alcohol dairy 
  1.11  cocktail" means a premixed cocktail, or any other product except 
  1.12  liqueur-filled candy, that: 
  1.13     (1) consists primarily of milk products; 
  1.14     (2) contains distilled spirits; 
  1.15     (3) is drinkable as a beverage or is promoted as an 
  1.16  alcoholic product; and 
  1.17     (4) contains less than 3.2 percent alcohol by volume. 
  1.18     [EFFECTIVE DATE.] This section is effective for sales made 
  1.19  after June 30, 2003. 
  1.20     Sec. 2.  Minnesota Statutes 2002, section 297G.03, 
  1.21  subdivision 1, is amended to read: 
  1.22     Subdivision 1.  [GENERAL RATE; DISTILLED SPIRITS AND WINE.] 
  1.23  The following excise tax is imposed on all distilled spirits and 
  1.24  wine manufactured, imported, sold, or possessed in this state: 
  1.25                                  Standard             Metric
  1.26  (a) Distilled spirits,      $5.03 per gallon   $1.33 per liter
  2.1   liqueurs, cordials, 
  2.2   and specialties regardless 
  2.3   of alcohol content 
  2.4   (excluding ethyl alcohol) 
  2.5   (b) Wine containing         $ .30 per gallon   $ .08 per liter 
  2.6   14 percent or less
  2.7   alcohol by volume 
  2.8   (except cider as defined 
  2.9   in section 297G.01, 
  2.10  subdivision 3a) 
  2.11  (c) Wine containing         $ .95 per gallon   $ .25 per liter
  2.12  more than 14 percent 
  2.13  but not more than 21
  2.14  percent alcohol by volume 
  2.15  (d) Wine containing more    $1.82 per gallon   $ .48 per liter
  2.16  than 21 percent but not 
  2.17  more than 24 percent
  2.18  alcohol by volume 
  2.19  (e) Wine containing more    $3.52 per gallon   $ .93 per liter
  2.20  than 24 percent alcohol
  2.21  by volume
  2.22  (f) Natural and             $1.82 per gallon   $ .48 per liter
  2.23  artificial sparkling wines
  2.24  containing alcohol 
  2.25  (g) Cider as defined in     $ .15 per gallon   $ .04 per liter
  2.26  section 297G.01,
  2.27  subdivision 3a
  2.28  (h) Low alcohol dairy       $ .08 per gallon   $ .02 per liter
  2.29  cocktails
  2.30     In computing the tax on a package of distilled spirits or 
  2.31  wine, a proportional tax at a like rate on all fractional parts 
  2.32  of a gallon or liter must be paid, except that the tax on a 
  2.33  fractional part of a gallon less than 1/16 of a gallon is the 
  2.34  same as for 1/16 of a gallon. 
  2.35     [EFFECTIVE DATE.] This section is effective for sales made 
  2.36  after June 30, 2003.