HF 1249

as introduced - 88th Legislature (2013 - 2014) Posted on 03/06/2013 03:02pm

A bill for an act
relating to taxation; sales and use; extending the tax to certain snack foods;
amending Minnesota Statutes 2012, sections 297A.61, by adding a subdivision;
297A.67, subdivision 2.

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

Section 1.

Minnesota Statutes 2012, section 297A.61, is amended by adding a
subdivision to read:

new text begin Subd. 49. new text end

new text begin Snack food. new text end

new text begin "Snack food" means the following:
new text end

new text begin (1) prepackaged snack food sold in packages or a group of packages in which each
individual package contains no more than eight ounces of the following items:
new text end

new text begin (i) potato chips and sticks;
new text end

new text begin (ii) corn chips;
new text end

new text begin (iii) pretzels;
new text end

new text begin (iv) cheese puffs and curls;
new text end

new text begin (v) pork rinds;
new text end

new text begin (vi) extruded pretzels and chips;
new text end

new text begin (vii) popped popcorn;
new text end

new text begin (viii) nuts and edible seeds; or
new text end

new text begin (ix) snack mixtures that contain any one or more of the foods listed in items (i)
to (viii);
new text end

new text begin (2) licorice;
new text end

new text begin (3) cookies, cakes, pies, donuts, and other pastries; and
new text end

new text begin (4) ice cream novelties, whether sold individually or as a package containing more
than one individually packaged serving.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2013.
new text end

Sec. 2.

Minnesota Statutes 2012, section 297A.67, subdivision 2, is amended to read:

Subd. 2.

Food and food ingredients.

Except as otherwise provided in this
subdivision, food and food ingredients are exempt. For purposes of this subdivision,
"food" and "food ingredients" mean substances, whether in liquid, concentrated, solid,
frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and
are consumed for their taste or nutritional value. Food and food ingredients exempt under
this subdivision do not include candy, soft drinks, new text begin snack food, new text end food sold through vending
machines, dietary supplements, and prepared foods. Food and food ingredients do not
include alcoholic beverages and tobacco. For purposes of this subdivision, "alcoholic
beverages" means beverages that are suitable for human consumption and contain one-half
of one percent or more of alcohol by volume. For purposes of this subdivision, "tobacco"
means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco.
For purposes of this subdivision, "dietary supplements" means any product, other than
tobacco, intended to supplement the diet that:

(1) contains one or more of the following dietary ingredients:

(i) a vitamin;

(ii) a mineral;

(iii) an herb or other botanical;

(iv) an amino acid;

(v) a dietary substance for use by humans to supplement the diet by increasing the
total dietary intake; and

(vi) a concentrate, metabolite, constituent, extract, or combination of any ingredient
described in items (i) to (v);

(2) is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid
form, or if not intended for ingestion in such form, is not represented as conventional food
and is not represented for use as a sole item of a meal or of the diet; and

(3) is required to be labeled as a dietary supplement, identifiable by the supplement
facts box found on the label and as required pursuant to Code of Federal Regulations,
title 21, section 101.36.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2013.
new text end