Bill Text: MN SF2090 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Farm wineries bulk distilled spirits import authorization; excise tax exemption creation; production limits increase
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2014-03-06 - Author added Pratt [SF2090 Detail]
Download: Minnesota-2013-SF2090-Introduced.html
1.2relating to liquor; allowing farm wineries to import bulk distilled spirits;
1.3creating an excise tax exemption; increasing production limits;amending
1.4Minnesota Statutes 2012, sections 297G.07, subdivision 1; 340A.101, by adding
1.5subdivisions; 340A.315, subdivision 2, by adding subdivisions.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2012, section 297G.07, subdivision 1, is amended to read:
1.8 Subdivision 1. Exemptions. The following are not subject to the excise tax:
1.9(1) Sales by a manufacturer, brewer, or wholesaler for shipment outside the state
1.10in interstate commerce.
1.11(2) Alcoholic beverages sold or transferred between Minnesota wholesalers.
1.12(3) Sales to common carriers engaged in interstate transportation of passengers,
1.13except as provided in this chapter.
1.14(4) Malt beverages served by a brewery for on-premise consumption at no charge, or
1.15distributed to brewery employees for on-premise consumption under a labor contract.
1.16(5) Shipments of wine to Minnesota residents under section340A.417 .
1.17(6) Fruit juices naturally fermented or beer naturally brewed in the home for family
1.18use.
1.19(7) Sales of wine for sacramental purposes under section340A.316 .
1.20(8) Alcoholic beverages sold to authorized manufacturers of food products or
1.21pharmaceutical firms. The alcoholic beverage must be used exclusively in the manufacture
1.22of food products or medicines. For purposes of this clause, "manufacturer" means a
1.23person who manufactures food products intended for sale to wholesalers or retailers for
1.24ultimate sale to the consumer.
1.25(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.
2.9 Sec. 2. Minnesota Statutes 2012, section 340A.101, is amended by adding a
2.10subdivision to read:
2.11 Subd. 4a. Bulk distilled spirits. "Bulk distilled spirits" means distilled spirits in a
2.12container having a capacity in excess of one gallon.
2.13EFFECTIVE DATE.This section is effective July 1, 2014.
2.14 Sec. 3. Minnesota Statutes 2012, section 340A.101, is amended by adding a
2.15subdivision to read:
2.16 Subd. 4b. Bulk wine. "Bulk wine" means wine in a container having a capacity
2.17of five or more gallons.
2.18EFFECTIVE DATE.This section is effective July 1, 2014.
2.19 Sec. 4. Minnesota Statutes 2012, section 340A.315, subdivision 2, is amended to read:
2.20 Subd. 2. Sales. A license authorizes the sale, on the farm winery premises, of table,
2.21sparkling, or fortified wines produced by that farm winery at on-sale or off-sale, in retail, or
2.22wholesale lots in total quantities not in excess of50,000 250,000 gallons in a calendar year,
2.23glassware, wine literature and accessories, cheese and cheese spreads, other wine-related
2.24food items, and the dispensing of free samples of the wines offered for sale. Sales at on-sale
2.25and off-sale may be made on Sundays between 10:00 a.m. and 12:00 midnight. Labels for
2.26each type or brand produced must be registered with the commissioner, without fee prior
2.27to sale. A farm winery may provide samples of distilled spirits manufactured pursuant to
2.28subdivision 7, on the farm winery premises, but may sell the distilled spirits only through a
2.29licensed wholesaler. Samples of distilled spirits may not exceed 15 milliliters per variety.
2.30EFFECTIVE DATE.This section is effective July 1, 2014.
3.1 Sec. 5. Minnesota Statutes 2012, section 340A.315, is amended by adding a
3.2subdivision to read:
3.3 Subd. 10. Storage. A farm winery may store finished wine and distilled spirits in
3.4a noncontiguous warehouse location, provided that the chosen location meets any state
3.5or federal requirements.
3.6EFFECTIVE DATE.This section is effective July 1, 2014.
3.7 Sec. 6. Minnesota Statutes 2012, section 340A.315, is amended by adding a
3.8subdivision to read:
3.9 Subd. 11. Bulk wine or distilled spirits. If no wholesaler is able to provide wine or
3.10distilled spirits in bulk form, a farm winery may purchase either wine or distilled spirits
3.11in bulk form for purposes allowed under this chapter from any available source allowed
3.12under federal law.
3.13EFFECTIVE DATE.This section is effective July 1, 2014.
1.3creating an excise tax exemption; increasing production limits;amending
1.4Minnesota Statutes 2012, sections 297G.07, subdivision 1; 340A.101, by adding
1.5subdivisions; 340A.315, subdivision 2, by adding subdivisions.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2012, section 297G.07, subdivision 1, is amended to read:
1.8 Subdivision 1. Exemptions. The following are not subject to the excise tax:
1.9(1) Sales by a manufacturer, brewer, or wholesaler for shipment outside the state
1.10in interstate commerce.
1.11(2) Alcoholic beverages sold or transferred between Minnesota wholesalers.
1.12(3) Sales to common carriers engaged in interstate transportation of passengers,
1.13except as provided in this chapter.
1.14(4) Malt beverages served by a brewery for on-premise consumption at no charge, or
1.15distributed to brewery employees for on-premise consumption under a labor contract.
1.16(5) Shipments of wine to Minnesota residents under section
1.17(6) Fruit juices naturally fermented or beer naturally brewed in the home for family
1.18use.
1.19(7) Sales of wine for sacramental purposes under section
1.20(8) Alcoholic beverages sold to authorized manufacturers of food products or
1.21pharmaceutical firms. The alcoholic beverage must be used exclusively in the manufacture
1.22of food products or medicines. For purposes of this clause, "manufacturer" means a
1.23person who manufactures food products intended for sale to wholesalers or retailers for
1.24ultimate sale to the consumer.
1.25(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.
2.9 Sec. 2. Minnesota Statutes 2012, section 340A.101, is amended by adding a
2.10subdivision to read:
2.11 Subd. 4a. Bulk distilled spirits. "Bulk distilled spirits" means distilled spirits in a
2.12container having a capacity in excess of one gallon.
2.13EFFECTIVE DATE.This section is effective July 1, 2014.
2.14 Sec. 3. Minnesota Statutes 2012, section 340A.101, is amended by adding a
2.15subdivision to read:
2.16 Subd. 4b. Bulk wine. "Bulk wine" means wine in a container having a capacity
2.17of five or more gallons.
2.18EFFECTIVE DATE.This section is effective July 1, 2014.
2.19 Sec. 4. Minnesota Statutes 2012, section 340A.315, subdivision 2, is amended to read:
2.20 Subd. 2. Sales. A license authorizes the sale, on the farm winery premises, of table,
2.21sparkling, or fortified wines produced by that farm winery at on-sale or off-sale, in retail, or
2.22wholesale lots in total quantities not in excess of
2.23glassware, wine literature and accessories, cheese and cheese spreads, other wine-related
2.24food items, and the dispensing of free samples of the wines offered for sale. Sales at on-sale
2.25and off-sale may be made on Sundays between 10:00 a.m. and 12:00 midnight. Labels for
2.26each type or brand produced must be registered with the commissioner, without fee prior
2.27to sale. A farm winery may provide samples of distilled spirits manufactured pursuant to
2.28subdivision 7, on the farm winery premises, but may sell the distilled spirits only through a
2.29licensed wholesaler. Samples of distilled spirits may not exceed 15 milliliters per variety.
2.30EFFECTIVE DATE.This section is effective July 1, 2014.
3.1 Sec. 5. Minnesota Statutes 2012, section 340A.315, is amended by adding a
3.2subdivision to read:
3.3 Subd. 10. Storage. A farm winery may store finished wine and distilled spirits in
3.4a noncontiguous warehouse location, provided that the chosen location meets any state
3.5or federal requirements.
3.6EFFECTIVE DATE.This section is effective July 1, 2014.
3.7 Sec. 6. Minnesota Statutes 2012, section 340A.315, is amended by adding a
3.8subdivision to read:
3.9 Subd. 11. Bulk wine or distilled spirits. If no wholesaler is able to provide wine or
3.10distilled spirits in bulk form, a farm winery may purchase either wine or distilled spirits
3.11in bulk form for purposes allowed under this chapter from any available source allowed
3.12under federal law.
3.13EFFECTIVE DATE.This section is effective July 1, 2014.
