Senate Counsel, Research
and Fiscal Analysis
Minnesota Senate Bldg.
95 University Avenue W. Suite 3300
St. Paul, MN 55155
(651) 296-4791
Alexis C. Stangl
Director
   Senate   
State of Minnesota
 
 
 
 
 
S.F. No. 1894 - Premium Cigar Definition and Tax Rate Modification
 
Author: Senator David H. Senjem
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: April 7, 2015



 

 

Section

Provision

1

Strikes “hand-rolled” from the required elements in the definition of “premium cigar.”
 

2

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.  
 

3

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. 

 

 
Check on the status of this bill
 
Back to Senate Counsel and Research Bill Summaries page
 

 
This page is maintained by the Office of Senate Counsel, Research, and Fiscal Analysis for the Minnesota Senate.
 
Last review or update: 04/07/2015
 
If you see any errors on this page, please e-mail us at webmaster@senate.mn