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 liter~~
  2.7   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.