2005 Minnesota Statutes

     297F.25 Cigarette sales tax. 

    Subdivision 1.    Imposition.  A tax is imposed on 
 distributors on the sale of cigarettes by a cigarette 
 distributor to a retailer or cigarette subjobber for resale in 
 this state.  The tax is equal to 6.5 percent of the weighted 
 average retail price.  The weighted average retail price must be 
 expressed in cents per pack when rounded to the nearest 
 one-tenth of a cent.  The weighted average retail price must be 
 determined annually, with new rates published by May 1, and 
 effective for sales on or after August 1.  The weighted average 
 retail price must be established by surveying cigarette 
 retailers statewide in a manner and time determined by the 
 commissioner.  The determination of the commissioner pursuant to 
 this subdivision is not a "rule" and is not subject to the 
 Administrative Procedure Act contained in chapter 14.  As of 
 August 1, 2005, the tax is 25.5 cents per pack of 20 cigarettes. 
 For packs of cigarettes with other than 20 cigarettes, the tax 
 must be adjusted proportionally. 

    Subd. 2.    Payment.  Each taxpayer must remit payments 
 of the taxes to the commissioner on the same dates prescribed 
 under section 297F.09, subdivision 1, for cigarette tax returns, 
 including the accelerated remittance of the June liability. 

    Subd. 3.    Return.  A taxpayer must file a return with 
 the commissioner on the same dates prescribed under section 
 297F.09, subdivision 1, for cigarette tax returns.  
 Notwithstanding any other provisions of this chapter, the tax 
 due on the return is based upon actual stamps purchased during 
 the reporting period. 

    Subd. 4.    Form of return.  The return must contain the 
 information and be in the form prescribed by the commissioner. 

    Subd. 5.    Tax as debt.  The tax that is required to be 
 paid by the distributor is a debt from the retailer or cigarette 
 subjobber to the distributor recoverable at law in the same 
 manner as other debts.  A cigarette retailer or subjobber must 
 pay the tax imposed under subdivision 1 to the distributor 
 before the 12th day of the month following the month in which 
 the cigarettes were purchased from the distributor. 

    Subd. 6.    Sales tax stamp.  Payment of the tax imposed 
 under section 297F.05 and by this section must be evidenced by a 
 dual-purpose single stamp affixed to each package. 

    Subd. 7.    Administration.  The stamping, audit, 
 assessment, interest, penalty, appeal, refund, and collection 
 provisions applicable to the taxes imposed under this chapter 
 apply to taxes imposed under this section. 

    Subd. 8.    Deposit of revenues.  Notwithstanding the 
 provisions of section 297F.10, the commissioner shall deposit 
 all revenues, including penalties and interest, derived from the 
 tax imposed by this section, in the general fund. 

    HIST: 1Sp2005 c 3 art 6 s 15