1.1    .................... moves to amend H. F. No. 1937 as follows:
1.2Delete everything after the enacting clause and insert:

1.3    "Section 1. Minnesota Statutes 2006, section 297F.08, subdivision 5, is amended to
1.4read:
1.5    Subd. 5. Deposit of proceeds. The commissioner shall use the amounts
1.6appropriated by law to purchase stamps for resale. The commissioner shall charge the
1.7purchasers for the costs of the stamps along with the tax value plus shipping costs. The
1.8costs recovered along with shipping costs must be deposited into the general fund.
1.9EFFECTIVE DATE.This section is effective for sales of stamps made after June
1.1030, 2007.

1.11    Sec. 2. Minnesota Statutes 2006, section 297F.08, subdivision 7, is amended to read:
1.12    Subd. 7. Price of stamps. The commissioner shall sell stamps to any person
1.13licensed as a distributor at a discount of .54 percent from the face amount of the stamps
1.14purchased in any fiscal year. The commissioner shall not sell stamps to any other person.
1.15The commissioner may prescribe the method of shipment of the stamps to the distributor
1.16as well as the quantities of stamps purchased. The commissioner shall not charge any
1.17person licensed as a distributor the cost to print the stamps or the cost to ship the stamps to
1.18the licensed distributor.
1.19EFFECTIVE DATE.This section is effective for sales of stamps made after June
1.2030, 2007.

1.21    Sec. 3. Minnesota Statutes 2006, section 297F.08, subdivision 8, is amended to read:
1.22    Subd. 8. Sale of stamps. The commissioner may sell stamps on a credit basis under
1.23conditions prescribed by the commissioner. The commissioner shall sell the stamps at a
1.24price which includes the tax after giving effect to the discount provided in subdivision
1.257. The commissioner shall recover the actual costs of the stamps from the distributor.
2.1The commissioner shall annually establish the maximum amount of stamps that may
2.2be purchased each month.
2.3EFFECTIVE DATE.This section is effective for sales of stamps made after June
2.430, 2007.

2.5    Sec. 4. Minnesota Statutes 2006, section 297F.09, subdivision 1, is amended to read:
2.6    Subdivision 1. Monthly return; cigarette distributor. On or before the 18th day
2.7of each calendar month, a distributor with a place of business in this state shall file a
2.8return with the commissioner showing the quantity of cigarettes manufactured or brought
2.9in from outside the state or purchased during the preceding calendar month and the
2.10quantity of cigarettes sold or otherwise disposed of in this state and outside this state
2.11during that month. A licensed distributor outside this state shall in like manner file a
2.12return showing the quantity of cigarettes shipped or transported into this state during the
2.13preceding calendar month. Returns must be made in the form and manner prescribed by
2.14the commissioner and must contain any other information required by the commissioner.
2.15The return must be accompanied by a remittance for the full unpaid tax liability shown by
2.16it less .54 percent of the liability as compensation to reimburse the distributor for expenses
2.17incurred in the administration of this chapter. For distributors subject to the accelerated
2.18tax payment requirements in subdivision 10, the return for the May liability is due two
2.19business days before June 30th of the year and the return for the June liability is due on or
2.20before August 18th of the year.
2.21EFFECTIVE DATE.This section is effective for sales of stamps made after June
2.2230, 2007.

2.23    Sec. 5. REPEALER.
2.24Minnesota Statutes 2006, section 297F.08, subdivision 8a, is repealed.
2.25EFFECTIVE DATE.This section is effective for sales of stamps made after June
2.2630, 2007."
2.27Delete the title and insert:
2.29relating to taxation; cigarettes; providing a distributor discount;amending
2.30Minnesota Statutes 2006, sections 297F.08, subdivisions 5, 7, 8; 297F.09,
2.31subdivision 1; repealing Minnesota Statutes 2006, section 297F.08, subdivision
2.328a."