1999 Minnesota Statutes

     297F.06 Exemptions from tax. 

    Subdivision 1.    Federal laws.  The tax imposed by this 
 section does not apply with respect to any sale of cigarettes or 
 tobacco products which under the constitution and laws of the 
 United States may not be subject to taxation by the state. 

    Subd. 2.    Use tax.  The use tax does not apply if the 
 tax imposed on cigarettes or tobacco products has been paid. 

    Subd. 3.    Cigarette use tax.  The cigarette use tax 
 does not apply to the use or storage of cigarettes in quantities 
 of 200 or fewer in the possession of any one consumer, provided 
 that the cigarettes were carried into this state by that 
 consumer. 

    Subd. 4.    Tobacco products use tax.  The tobacco 
 products use tax does not apply to the use or storage of tobacco 
 products in quantities of: 

    (1) not more than 50 cigars; 

    (2) not more than ten ounces snuff or snuff powder; 

    (3) not more than one pound smoking or chewing tobacco or 
 any other tobacco product in the possession of any one consumer. 

    Subd. 5.    Ocean-going vessels.  The commissioner may 
 adopt rules for the sale by licensed distributors of tax free 
 cigarettes to the masters of ocean-going vessels for use aboard 
 ship outside the continental limits of the United States, 
 provided the cigarettes are also exempt from the taxes imposed 
 on cigarettes by the United States government. 

    HIST: 1997 c 106 art 1 s 6