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297F.06 Exemptions from tax.

Subdivision 1. Federal laws. The tax imposed by this section does not apply with respect to any sale of cigarettes or tobacco products which under the constitution and laws of the United States may not be subject to taxation by the state.

Subd. 2. Use tax. The use tax does not apply if the tax imposed on cigarettes or tobacco products has been paid.

Subd. 3. Cigarette use tax. The cigarette use tax does not apply to the use or storage of cigarettes in quantities of 200 or fewer in the possession of any one consumer, provided that the cigarettes were carried into this state by that consumer.

Subd. 4. Tobacco products use tax. The tobacco products use tax does not apply to the use or storage of tobacco products in quantities of:

(1) not more than 50 cigars;

(2) not more than ten ounces snuff or snuff powder;

(3) not more than one pound smoking or chewing tobacco or any other tobacco product in the possession of any one consumer.

Subd. 5. Ocean-going vessels. The commissioner may adopt rules for the sale by licensed distributors of tax free cigarettes to the masters of ocean-going vessels for use aboard ship outside the continental limits of the United States, provided the cigarettes are also exempt from the taxes imposed on cigarettes by the United States government.

HIST: 1997 c 106 art 1 s 6

Official Publication of the State of Minnesota
Revisor of Statutes