1.1 	A bill for an act
1.2 	relating to taxation; liquor; reducing the excise tax on certain prepackaged cocktails;
1.3 	amending Minnesota Statutes 2022, sections 297G.01, by adding a subdivision; 
1.4 	297G.03, subdivision 1.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2022, section 297G.01, is amended by adding a subdivision 
1.7 	to read:
1.8 		Subd. 22.Low-alcohol volume prepackaged beverages. "Low-alcohol volume 
1.9 	prepackaged beverages" means a canned or bottled alcoholic beverage made from distilled 
1.10 	spirits and other nonalcoholic ingredients, containing not more than 14 percent alcohol by 
1.11 	volume.

1.12 	EFFECTIVE DATE. This section is effective July 1, 2023.

1.13 	Sec. 2. Minnesota Statutes 2022, section 297G.03, subdivision 1, is amended to read:
1.14 		Subdivision 1.General rate; distilled spirits and wine. The following excise tax is 
1.15 	imposed on all distilled spirits and wine manufactured, imported, sold, or possessed in this 
1.16 	state:

1.17			Standard
		Metric
	
1.18
1.19
1.20
1.21	(a) Except as provided in paragraph (c),
distilled spirits, liqueurs, cordials, and 
specialties regardless of alcohol content 
(excluding ethyl alcohol)
	$
	5.03 per gallon
	$
	1.33 per liter
	
1.22
1.23
2.1
2.2	(b) Wine containing 14 percent or less 
alcohol by volume (except cider as 
defined in section 297G.01, subdivision 
3a)
	$
	.30 per gallon
	$
	.08 per liter
	
2.3
2.4
2.5
2.6	(c) Wine containing more than 14 percent 
but not more than 21 percent alcohol by 
volume and low-alcohol prepackaged 
beverages
	$
	.95 per gallon
	$
	.25 per liter
	
2.7
2.8
2.9	(d) Wine containing more than 21 percent 
but not more than 24 percent alcohol by 
volume
	$
	1.82 per gallon
	$
	.48 per liter
	
2.10
2.11	(e) Wine containing more than 24 percent 
alcohol by volume
	$
	3.52 per gallon
	$
	.93 per liter
	
2.12
2.13	(f) Natural and artificial sparkling wines 
containing alcohol
	$
	1.82 per gallon
	$
	.48 per liter
	
2.14
2.15	(g) Cider as defined in section 297G.01, 
subdivision 3a
	$
	.15 per gallon
	$
	.04 per liter
	
2.16	(h) Low-alcohol dairy cocktails
	$
	.08 per gallon
	$
	.02 per liter
	
2.17 	In computing the tax on a package of distilled spirits or wine, a proportional tax at a like 
2.18 	rate on all fractional parts of a gallon or liter must be paid, except that the tax on a fractional 
2.19 	part of a gallon less than 1/16 of a gallon is the same as for 1/16 of a gallon.

2.20 	EFFECTIVE DATE. This section is effective July 1, 2023.