as introduced - 86th Legislature (2009 - 2010) Posted on 03/03/2010 03:59pm
A bill for an act
relating to taxation; limiting the tax on cigars; amending Minnesota Statutes
2008, section 297F.05, subdivision 3.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2008, section 297F.05, subdivision 3, is amended to read:
new text begin (a) Subject to paragraph (b), new text end a tax is imposed
upon all tobacco products in this state and upon any person engaged in business as a
distributor, at the rate of 35 percent of the wholesale sales price of the tobacco products.
The tax is imposed at the time the distributor:
(1) brings, or causes to be brought, into this state from outside the state tobacco
products for sale;
(2) makes, manufactures, or fabricates tobacco products in this state for sale in
this state; or
(3) ships or transports tobacco products to retailers in this state, to be sold by those
retailers.
new text begin
(b) The taxes imposed under this subdivision and subdivision 4 may not exceed
25 cents per cigar.
new text end
new text begin
This section is effective July 1, 2009.
new text end