Bill Text: MN HF2199 | 2013-2014 | 88th Legislature | Engrossed
Bill Title: Farm wineries allowed to import bulk distilled spirits, and excise tax exemption created.
Spectrum: Slight Partisan Bill (Republican 5-2)
Status: (Introduced - Dead) 2014-03-21 - Author added Howe [HF2199 Detail]
Download: Minnesota-2013-HF2199-Engrossed.html
1.2relating to liquor; allowing farm wineries to import bulk distilled spirits; creating
1.3an excise tax exemption; amending Minnesota Statutes 2012, section 297G.07,
1.4subdivision 1.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297G.07, subdivision 1, is amended to read:
1.7 Subdivision 1. Exemptions. The following are not subject to the excise tax:
1.8(1) Sales by a manufacturer, brewer, or wholesaler for shipment outside the state
1.9in interstate commerce.
1.10(2) Alcoholic beverages sold or transferred between Minnesota wholesalers.
1.11(3) Sales to common carriers engaged in interstate transportation of passengers,
1.12except as provided in this chapter.
1.13(4) Malt beverages served by a brewery for on-premise consumption at no charge, or
1.14distributed to brewery employees for on-premise consumption under a labor contract.
1.15(5) Shipments of wine to Minnesota residents under section340A.417 .
1.16(6) Fruit juices naturally fermented or beer naturally brewed in the home for family
1.17use.
1.18(7) Sales of wine for sacramental purposes under section340A.316 .
1.19(8) Alcoholic beverages sold to authorized manufacturers of food products or
1.20pharmaceutical firms. The alcoholic beverage must be used exclusively in the manufacture
1.21of food products or medicines. For purposes of this clause, "manufacturer" means a
1.22person who manufactures food products intended for sale to wholesalers or retailers for
1.23ultimate sale to the consumer.
1.24(9) Liqueur-filled candy.
2.1(10) Sales to a federal agency, that the state of Minnesota is prohibited from taxing
2.2under the Constitution or laws of the United States or under the Constitution of Minnesota.
2.3(11) Sales to Indian tribes as defined in section297G.08 .
2.4(12) Shipments of intoxicating liquor from foreign countries to diplomatic personnel
2.5of foreign countries assigned to service in this state.
2.6(13) Shipments of bulk distilled spirits or bulk wine to farm wineries licensed under
2.7section 340A.315 for input to the final product.
2.8EFFECTIVE DATE.This section is effective July 1, 2014.
1.3an excise tax exemption; amending Minnesota Statutes 2012, section 297G.07,
1.4subdivision 1.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 297G.07, subdivision 1, is amended to read:
1.7 Subdivision 1. Exemptions. The following are not subject to the excise tax:
1.8(1) Sales by a manufacturer, brewer, or wholesaler for shipment outside the state
1.9in interstate commerce.
1.10(2) Alcoholic beverages sold or transferred between Minnesota wholesalers.
1.11(3) Sales to common carriers engaged in interstate transportation of passengers,
1.12except as provided in this chapter.
1.13(4) Malt beverages served by a brewery for on-premise consumption at no charge, or
1.14distributed to brewery employees for on-premise consumption under a labor contract.
1.15(5) Shipments of wine to Minnesota residents under section
1.16(6) Fruit juices naturally fermented or beer naturally brewed in the home for family
1.17use.
1.18(7) Sales of wine for sacramental purposes under section
1.19(8) Alcoholic beverages sold to authorized manufacturers of food products or
1.20pharmaceutical firms. The alcoholic beverage must be used exclusively in the manufacture
1.21of food products or medicines. For purposes of this clause, "manufacturer" means a
1.22person who manufactures food products intended for sale to wholesalers or retailers for
1.23ultimate sale to the consumer.
1.24(9) Liqueur-filled candy.
2.1(10) Sales to a federal agency, that the state of Minnesota is prohibited from taxing
2.2under the Constitution or laws of the United States or under the Constitution of Minnesota.
2.3(11) Sales to Indian tribes as defined in section
2.4(12) Shipments of intoxicating liquor from foreign countries to diplomatic personnel
2.5of foreign countries assigned to service in this state.
2.6(13) Shipments of bulk distilled spirits or bulk wine to farm wineries licensed under
2.7section 340A.315 for input to the final product.
2.8EFFECTIVE DATE.This section is effective July 1, 2014.
