1.2relating to alcohol; allowing home-brewed products to be shown at public events;
1.3amending Minnesota Statutes 2012, sections 297G.07, subdivision 1; 340A.301,
1.4subdivision 9.
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 340A.417.
1.16(6) Fruit juices naturally fermented or beer naturally brewed in the home for family
1.17use and not sold or offered for sale.
1.18(7) Sales of wine for sacramental purposes under section 340A.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 section 297G.08.
2.4(12) Shipments of intoxicating liquor from foreign countries to diplomatic personnel
2.5of foreign countries assigned to service in this state.
2.6EFFECTIVE DATE.This section is effective the day following final enactment.

2.7    Sec. 2. Minnesota Statutes 2012, section 340A.301, subdivision 9, is amended to read:
2.8    Subd. 9. Unlicensed manufacture. Nothing in this chapter requires a license for
2.9the natural fermentation of fruit juices or brewing of beer in the home for family use.
2.10 Naturally fermented fruit juices or beer made under this subdivision may be removed
2.11from the premises where made for use, including use at organized affairs, exhibitions,
2.12or competitions such as, but not limited to homemaker's contests, tastings, or judging.
2.13Naturally fermented fruit juices or beer removed under this subdivision may not be sold
2.14or offered for sale.
2.15EFFECTIVE DATE.This section is effective the day following final enactment.