1.1.................... moves to amend H.F. No. 885 as follows:
1.2Page 2, delete line 22
1.3Page 2, line 23, delete "
(2)" and insert "
(1)"
1.4Page 2, line 26, delete the period and insert
1.5"
; over
1.6(2) the amount of expenditures certified under subdivision 2."
1.7Page 2, delete section 2, and insert:
1.8 "Sec. 2. Minnesota Statutes 2012, section 297G.03, subdivision 1, is amended to read:
1.9 Subdivision 1.
General rate; distilled spirits and wine. The following excise tax is
1.10imposed on all distilled spirits and wine manufactured, imported, sold, or possessed in
1.11this state:
1.12
|
|
|
Standard
|
|
Metric
|
1.13
1.14
1.15
|
(a) Distilled spirits, liqueurs, cordials,
and specialties regardless of alcohol
content (excluding ethyl alcohol)
|
$
|
5.03
17.82 per gallon
|
$
|
1.33
4.71 per liter
|
1.16
1.17
1.18
1.19
1.20
|
(b) Wine, including natural and artificial
sparkling wines, containing 14 percent or
less alcohol by volume (except cider as
defined in section
297G.01, subdivision
3a
)
|
$
|
.30
2.60 per gallon
|
$
|
.08
.69 per liter
|
1.21
1.22
1.23
|
(c) Wine containing more than 14
percent but not more than 21 percent
alcohol by volume
|
$
|
.95
per gallon
|
$
|
.25
per liter
|
1.24
1.25
1.26
|
(d) Wine containing more than 21
percent but not more than 24 percent
alcohol by volume
|
$
|
1.82
per gallon
|
$
|
.48
per liter
|
1.27
1.28
|
(e) Wine containing more than 24
percent alcohol by volume
|
$
|
3.52
per gallon
|
$
|
.93
per liter
|
1.29
1.30
|
(f) Natural and artificial sparkling wines
containing alcohol
|
$
|
1.82
per gallon
|
$
|
.48
per liter
|
2.1
2.2
|
(g)(c) Cider as defined in section
297G.01, subdivision 3a
|
$
|
.15
.53 per gallon
|
$
|
.04
.14 per liter
|
2.3
2.4
|
(h)(d) Low-alcohol dairy cocktails
|
$
|
.08
.28 per gallon
|
$
|
.02
.07 per liter
|
2.5In computing the tax on a package of distilled spirits or wine, a proportional tax at a
2.6like rate on all fractional parts of a gallon or liter must be paid, except that the tax on a
2.7fractional part of a gallon less than 1/16 of a gallon is the same as for 1/16 of a gallon.
2.8EFFECTIVE DATE.This section is effective July 1, 2013."
2.9Page 5, line 5, delete "
and"
2.10Page 5, line 8, delete the period and insert
2.11"
; and
2.12(6) $....... for the biennium for grants for sober high school programs."
2.13Renumber the sections in sequence and correct the internal references
2.14Amend the title accordingly