Bill Text: MN HF1249 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Sales and use tax extended to snack foods.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-03-05 - Introduction and first reading, referred to Taxes [HF1249 Detail]
Download: Minnesota-2013-HF1249-Introduced.html
1.2relating to taxation; sales and use; extending the tax to certain snack foods;
1.3amending Minnesota Statutes 2012, sections 297A.61, by adding a subdivision;
1.4297A.67, subdivision 2.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.61, is amended by adding a
1.7subdivision to read:
1.8 Subd. 49. Snack food. "Snack food" means the following:
1.9(1) prepackaged snack food sold in packages or a group of packages in which each
1.10individual package contains no more than eight ounces of the following items:
1.11(i) potato chips and sticks;
1.12(ii) corn chips;
1.13(iii) pretzels;
1.14(iv) cheese puffs and curls;
1.15(v) pork rinds;
1.16(vi) extruded pretzels and chips;
1.17(vii) popped popcorn;
1.18(viii) nuts and edible seeds; or
1.19(ix) snack mixtures that contain any one or more of the foods listed in items (i)
1.20to (viii);
1.21(2) licorice;
1.22(3) cookies, cakes, pies, donuts, and other pastries; and
1.23(4) ice cream novelties, whether sold individually or as a package containing more
1.24than one individually packaged serving.
2.1EFFECTIVE DATE.This section is effective for sales and purchases made after
2.2June 30, 2013.
2.3 Sec. 2. Minnesota Statutes 2012, section 297A.67, subdivision 2, is amended to read:
2.4 Subd. 2. Food and food ingredients. Except as otherwise provided in this
2.5subdivision, food and food ingredients are exempt. For purposes of this subdivision,
2.6"food" and "food ingredients" mean substances, whether in liquid, concentrated, solid,
2.7frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and
2.8are consumed for their taste or nutritional value. Food and food ingredients exempt under
2.9this subdivision do not include candy, soft drinks, snack food, food sold through vending
2.10machines, dietary supplements, and prepared foods. Food and food ingredients do not
2.11include alcoholic beverages and tobacco. For purposes of this subdivision, "alcoholic
2.12beverages" means beverages that are suitable for human consumption and contain one-half
2.13of one percent or more of alcohol by volume. For purposes of this subdivision, "tobacco"
2.14means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco.
2.15For purposes of this subdivision, "dietary supplements" means any product, other than
2.16tobacco, intended to supplement the diet that:
2.17(1) contains one or more of the following dietary ingredients:
2.18(i) a vitamin;
2.19(ii) a mineral;
2.20(iii) an herb or other botanical;
2.21(iv) an amino acid;
2.22(v) a dietary substance for use by humans to supplement the diet by increasing the
2.23total dietary intake; and
2.24(vi) a concentrate, metabolite, constituent, extract, or combination of any ingredient
2.25described in items (i) to (v);
2.26(2) is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid
2.27form, or if not intended for ingestion in such form, is not represented as conventional food
2.28and is not represented for use as a sole item of a meal or of the diet; and
2.29(3) is required to be labeled as a dietary supplement, identifiable by the supplement
2.30facts box found on the label and as required pursuant to Code of Federal Regulations,
2.31title 21, section101.36 .
2.32EFFECTIVE DATE.This section is effective for sales and purchases made after
2.33June 30, 2013.
1.3amending Minnesota Statutes 2012, sections 297A.61, by adding a subdivision;
1.4297A.67, subdivision 2.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297A.61, is amended by adding a
1.7subdivision to read:
1.8 Subd. 49. Snack food. "Snack food" means the following:
1.9(1) prepackaged snack food sold in packages or a group of packages in which each
1.10individual package contains no more than eight ounces of the following items:
1.11(i) potato chips and sticks;
1.12(ii) corn chips;
1.13(iii) pretzels;
1.14(iv) cheese puffs and curls;
1.15(v) pork rinds;
1.16(vi) extruded pretzels and chips;
1.17(vii) popped popcorn;
1.18(viii) nuts and edible seeds; or
1.19(ix) snack mixtures that contain any one or more of the foods listed in items (i)
1.20to (viii);
1.21(2) licorice;
1.22(3) cookies, cakes, pies, donuts, and other pastries; and
1.23(4) ice cream novelties, whether sold individually or as a package containing more
1.24than one individually packaged serving.
2.1EFFECTIVE DATE.This section is effective for sales and purchases made after
2.2June 30, 2013.
2.3 Sec. 2. Minnesota Statutes 2012, section 297A.67, subdivision 2, is amended to read:
2.4 Subd. 2. Food and food ingredients. Except as otherwise provided in this
2.5subdivision, food and food ingredients are exempt. For purposes of this subdivision,
2.6"food" and "food ingredients" mean substances, whether in liquid, concentrated, solid,
2.7frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and
2.8are consumed for their taste or nutritional value. Food and food ingredients exempt under
2.9this subdivision do not include candy, soft drinks, snack food, food sold through vending
2.10machines, dietary supplements, and prepared foods. Food and food ingredients do not
2.11include alcoholic beverages and tobacco. For purposes of this subdivision, "alcoholic
2.12beverages" means beverages that are suitable for human consumption and contain one-half
2.13of one percent or more of alcohol by volume. For purposes of this subdivision, "tobacco"
2.14means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco.
2.15For purposes of this subdivision, "dietary supplements" means any product, other than
2.16tobacco, intended to supplement the diet that:
2.17(1) contains one or more of the following dietary ingredients:
2.18(i) a vitamin;
2.19(ii) a mineral;
2.20(iii) an herb or other botanical;
2.21(iv) an amino acid;
2.22(v) a dietary substance for use by humans to supplement the diet by increasing the
2.23total dietary intake; and
2.24(vi) a concentrate, metabolite, constituent, extract, or combination of any ingredient
2.25described in items (i) to (v);
2.26(2) is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid
2.27form, or if not intended for ingestion in such form, is not represented as conventional food
2.28and is not represented for use as a sole item of a meal or of the diet; and
2.29(3) is required to be labeled as a dietary supplement, identifiable by the supplement
2.30facts box found on the label and as required pursuant to Code of Federal Regulations,
2.31title 21, section
2.32EFFECTIVE DATE.This section is effective for sales and purchases made after
2.33June 30, 2013.
