1.1                          A bill for an act 
  1.2             relating to agriculture; establishing an excise tax on 
  1.3             commercial feeds containing antibiotics; appropriating 
  1.4             money; proposing coding for new law in Minnesota 
  1.5             Statutes, chapter 25. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [25.391] [EXCISE TAX.] 
  1.8      Subdivision 1.  [RATES.] An excise tax is imposed on feed, 
  1.9   intended for swine, poultry, or beef cattle, that contains an 
  1.10  antimicrobial drug for nontherapeutic use sold in this state at 
  1.11  the rate of $1 per ton by the person who first distributes the 
  1.12  feed in this state. 
  1.13     Subd. 2.  [ANTIMICROBIAL DRUG.] "Antimicrobial drug" 
  1.14  includes, but is not limited to, penicillin, tetracycline, 
  1.15  erythromycin, lincomycin, tylosin, bacitracin, virginiamycin, 
  1.16  and sulfonamides that are used in or related to antibiotics used 
  1.17  in humans to treat infectious diseases. 
  1.18     Subd. 3.  [NONTHERAPEUTIC USE.] "Nontherapeutic use" means 
  1.19  any use of an antimicrobial drug in animals in the absence of 
  1.20  disease, including the use for growth promotion, feed 
  1.21  efficiency, or disease prevention. 
  1.22     Subd. 4.  [RETURNS; PAYMENT OF TAX.] On or before December 
  1.23  31 of each calendar year, a distributor shall file a return with 
  1.24  the commissioner of revenue, in the form and manner prescribed 
  1.25  by the commissioner, showing the total quantity of commercial 
  2.1   feed distributed in this state, the amount of commercial feed 
  2.2   containing antimicrobial drugs for nontherapeutic use 
  2.3   distributed in this state, the amount of tax due, and any other 
  2.4   information required by the commissioner. 
  2.5      Subd. 5.  [ADMINISTRATION AND COMPLIANCE.] This section is 
  2.6   subject to the tax administration and compliance provisions 
  2.7   contained in chapter 289A. 
  2.8      Subd. 6.  [STUDY.] The commissioner of health shall conduct 
  2.9   a study to track the amount of meat and poultry products 
  2.10  containing antimicrobial drugs that are sold in this state.  The 
  2.11  commissioner shall report annually to the chairs of the 
  2.12  committees with jurisdiction over agriculture and health. 
  2.13     Subd. 7.  [SPECIAL REVENUE ACCOUNT; APPROPRIATION.] All 
  2.14  amounts collected under this section shall be deposited in the 
  2.15  state treasury and credited to a special revenue account.  Money 
  2.16  in the account is appropriated to the commissioner of health to 
  2.17  administer this section. 
  2.18     <b>[EFFECTIVE DATE.]</b> This section is effective July 1, 2002.