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Senate Counsel, Research and Fiscal Analysis
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Minnesota Senate Bldg.
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95 University Avenue W. Suite 3300
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St. Paul, MN 55155
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(651) 296-4791
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Alexis C. Stangl
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Director
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Senate
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State of Minnesota
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S.F. No. 1894 - Premium Cigar Definition and Tax Rate Modification
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Author:
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Senator David H. Senjem
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Prepared By:
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Nora Pollock, Senate Counsel (651/297-8066)
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Date:
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April 7, 2015
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Section
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Provision
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1
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Strikes “hand-rolled” from the required elements in the definition of “premium cigar.”
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2
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Reduces the maximum excise tax amount imposed on distributors for premium cigars. The tax would be the lesser of 95 percent of the wholesale sales price of premium cigars, or $0.50 per premium cigar.
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3
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Modifies the consumer use tax amount for premium cigars in the same amount as the excise tax in section 2.
This bill is effective July 1, 2015.
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Check on the status of this bill
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Back to Senate Counsel and Research Bill Summaries page
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Last review or update: 04/07/2015
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