as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to taxation; alcoholic beverage excise tax; 1.3 providing a separate rate for dairy mixed cocktails; 1.4 amending Minnesota Statutes 1998, sections 297G.01, by 1.5 adding a subdivision; and 297G.03, subdivision 1. 1.6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.7 Section 1. Minnesota Statutes 1998, section 297G.01, is 1.8 amended by adding a subdivision to read: 1.9 Subd. 21. [LOW ALCOHOL DAIRY COCKTAILS.] "Low alcohol 1.10 dairy cocktails" means premixed cocktails or any other products, 1.11 other than liqueur-filled candy, that: 1.12 (1) consist primarily of milk products; 1.13 (2) contain distilled spirits; 1.14 (3) are drinkable as a beverage or are promoted as an 1.15 alcoholic product; and 1.16 (4) contain less than 3.2 percent alcohol by volume. 1.17 Sec. 2. Minnesota Statutes 1998, section 297G.03, 1.18 subdivision 1, is amended to read: 1.19 Subdivision 1. [GENERAL RATE; DISTILLED SPIRITS AND WINE.] 1.20 The following excise tax is imposed on all distilled spirits and 1.21 wine manufactured, imported, sold, or possessed in this state: 1.22 Standard Metric 1.23 (a) Distilled spirits, $5.03 per gallon $1.33 per liter 1.24 liqueurs, cordials, 1.25 and specialties regardless 2.1 of alcohol content 2.2 (excluding ethyl alcohol) 2.3 (b) Low alcohol dairy $ .08 per gallon $ .02 per liter 2.4 cocktails 2.5(b)(c) Wine containing $ .30 per gallon $ .08 per liter 2.6 14 percent or less 2.7 alcohol by volume 2.8 (except cider as defined 2.9 in section 297G.01, 2.10 subdivision 3a) 2.11(c)(d) Wine containing $ .95 per gallon $ .25 per liter 2.12 more than 14 percent 2.13 but not more than 21 2.14 percent alcohol by volume 2.15(d)(e) Wine containing $1.82 per gallon $ .48 per liter 2.16 more than 21 percent but 2.17 not more than 24 percent 2.18 alcohol by volume 2.19(e)(f) Wine containing $3.52 per gallon $ .93 per liter 2.20 more than 24 percent 2.21 alcohol by volume 2.22(f)(g) Natural and $1.82 per gallon $ .48 per liter 2.23 artificial sparkling wines 2.24 containing alcohol 2.25(g)(h) Cider as defined $ .15 per gallon $ .04 per liter 2.26 in section 297G.01, 2.27 subdivision 3a 2.28 In computing the tax on a package of distilled spirits or 2.29 wine, a proportional tax at a like rate on all fractional parts 2.30 of a gallon or liter must be paid, except that the tax on a 2.31 fractional part of a gallon less than 1/16 of a gallon is the 2.32 same as for 1/16 of a gallon. 2.33 Sec. 3. [EFFECTIVE DATE.] 2.34 Sections 1 and 2 are effective for sales made after June 2.35 30, 2000.