Senate Counsel, Research
and Fiscal Analysis
Minnesota Senate Bldg.
95 University Avenue W. Suite 3300
St. Paul, MN 55155
(651) 296-4791
Tom Bottern
Director
   Senate   
State of Minnesota
 
 
 
 
 
S.F. No. 3253 - Modifying prohibition on local excise taxes and fees (as proposed to be amended by the A-1 amendment)
 
Author: Senator Andrew Mathews
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: April 11, 2018



 

This bill prohibits a city, county, town, or other taxing authority from increasing or imposing an excise tax on food or containers. The prohibition relating to food applies at the manufacturer, distributor, wholesale, or retail levels. “Food” is defined in current law as “every ingredient used for, entering into the consumption of, or used or intended for use in the preparation of food, drink, confectionery, or condiment for humans or other animals, whether simple, mixed, or compound; and articles used as components of these ingredients.” “Container” is defined in the bill. The A-1 amendment provides that the prohibition does not apply to license fees imposed by a licensing authority in the exercise of that authority to license a trade, profession, or business. Effective the day following final enactment.

 
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: 04/11/2018
 
If you see any errors on this page, please e-mail us at webmaster@senate.mn