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SF 1367

as introduced - 88th Legislature (2013 - 2014) Posted on 03/14/2013 09:27am

KEY: stricken = removed, old language. underscored = added, new language.

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Current Version - as introduced

A bill for an act
relating to the state budget; establishing an alcohol impact fund; establishing an
alcohol impact fee; dedicating the alcohol impact fund to pay for alcohol-related
medical expenses in the general fund and the health care access fund; proposing
coding for new law in Minnesota Statutes, chapters 16A; 256.

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

Section 1.

[16A.7251] ALCOHOL IMPACT FUND AND FUND
REIMBURSEMENTS.

Subdivision 1.

Alcohol impact fund.

There is created in the state treasury an
alcohol impact fund to which must be credited all revenue from the alcohol impact fee
under section 256.9659.

Subd. 2.

Certified alcohol expenditures.

By April 30 of each year, the
commissioner of human services shall certify to the commissioner of management and
budget the state share, by fund, of alcohol-related costs for the previous fiscal year in
Minnesota health care programs, including medical assistance, general assistance medical
care, and MinnesotaCare, or other applicable expenditures.

Subd. 3.

Fund reimbursements.

(a) Each fiscal year, the commissioner of
management and budget shall first transfer from the alcohol impact fund to the general
fund an amount sufficient to offset the general fund cost of the certified expenditures under
subdivision 2, or the balance of the fund, whichever is less.

(b) If any balance remains in the alcohol impact fund after the transfer in paragraph
(a), the commissioner of management and budget shall transfer to the health care access
fund the amount sufficient to offset the health care access fund cost of the certified
expenditures in subdivision 2, or the balance of the fund, whichever is less.

EFFECTIVE DATE.

This section is effective the day following final enactment.

Sec. 2.

[256.9659] ALCOHOL IMPACT FEE.

Subdivision 1.

Definitions.

The definitions under section 297G.01 apply to this
section.

Subd. 2.

Fee imposed.

(a) The following fee is imposed on all distilled spirits and
wine manufactured, imported, sold, or possessed in this state:

Standard
Metric
(1) distilled spirits, liqueurs, cordials, and
specialities, regardless of alcohol content,
excluding ethyl alcohol
$4.27 per gallon
$1.13 per liter
(2) wine containing 14 percent or less alcohol
by volume, except cider as defined in section
297G.01, subdivision 3a
$1.28 per gallon
$0.34 per liter
(3) wine containing more than 14 percent but
not more than 21 percent alcohol by volume
$1.28 per gallon
$0.34 per liter
(4) wine containing more than 21 percent but
not more than 24 percent alcohol by volume
$1.28 per gallon
$0.34 per liter
(5) wine containing more than 24 percent
alcohol by volume
$1.28 per gallon
$0.34 per liter
(6) natural and artificial sparkling wines
containing alcohol
$1.28 per gallon
$0.34 per liter
(7) cider as defined in section 297G.01,
subdivision 3a
$1.28 per gallon
$0.34 per liter
(8) low-alcohol dairy cocktails
$0.64 per gallon
$0.17 per liter

In computing the fee on a package of distilled spirits or wine, a proportionate fee at a
like rate on all fractional parts of a gallon or liter must be paid, except that the fee on a
fractional part of a gallon less than 1/16 of a gallon is the same as for 1/16 of a gallon.

(b) The following fee is imposed on all fermented malt beverages that are imported,
directly or indirectly sold, or possessed in the state: on fermented malt beverages,
$16.53 per 31-gallon barrel. For fractions of a 31-gallon barrel, the fee is calculated
proportionately.

Subd. 3.

Payment.

A wholesaler must pay the fee at the same time and in the same
manner as provided for payment of tax under chapter 297G.

Subd. 4.

Administration.

The exemptions, audit, assessment, interest, appeal,
refund, penalty, enforcement, administration, and collection provisions of chapters 270C
and 297G apply to the fee imposed under this section.

Subd. 5.

Deposit of revenues.

The commissioner of revenue shall deposit the
revenues from the fee under this section in the state treasury and credit them to the
alcohol impact fund.

EFFECTIVE DATE.

This section is effective for sales and purchases made after
June 30, 2013.

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