1.1 	A bill for an act
1.2 	relating to taxation; liquor; providing a credit for farm wineries;amending 
1.3 	Minnesota Statutes 2014, section 297G.03, by adding a subdivision.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2014, section 297G.03, is amended by adding a 
1.6 	subdivision to read:
1.7 		Subd. 6.Farm winery credit. (a) A farm winery producing wine is entitled to a 
1.8 	tax credit of $1.68 per gallon on 75,000 gallons sold in any fiscal year beginning July 1. 
1.9 	A farm winery may take the credit on the 18th day of each month, but the total credit 
1.10 	allowed may not exceed, in any fiscal year, the lesser of:
1.11 	(1) the liability for tax; or
1.12 	(2) $126,000.
1.13 	(b) For purposes of this subdivision, "farm winery" has the meaning given under 
1.14 	section 340A.315.

1.15 	EFFECTIVE DATE. This section is effective July 1, 2015.