Section 297F.10 — Deposit Of Proceeds.
297F.10 DEPOSIT OF PROCEEDS. Subdivision 1. Tax and use tax on cigarettes. Revenue received from cigarette taxes, as well as related penalties, interest, license fees, and miscellaneous sources of revenue shall be deposited by the commissioner in the state treasury and credited as follows: (1) $22,250,000 each year must be credited to the Academic Health […]
Section 297F.11 — Informational Reports; Cigarettes.
297F.11 INFORMATIONAL REPORTS; CIGARETTES. Subdivision 1. General rule. The following persons shall file with the commissioner a monthly informational report in the form and manner prescribed by the commissioner: (1) a distributor licensed to ship cigarettes into Minnesota; (2) a person who manufactures cigarettes within the state; (3) any other person who imports cigarettes into […]
Section 297F.12 — Informational Reports; Tobacco Products.
297F.12 INFORMATIONAL REPORTS; TOBACCO PRODUCTS. Subdivision 1. General rule. The transportation of tobacco products into this state by means other than common carrier must be reported to the commissioner within 30 days with the following exceptions: (1) transportation of not more than 50 cigars, not more then ten ounces of snuff or snuff powder, or […]
Section 297F.13 — Required Records.
297F.13 REQUIRED RECORDS. Subdivision 1. Cigarette distributor. (a) A distributor shall keep at each licensed place of business complete and accurate records for that place of business. The records must include: itemized invoices of cigarettes held, purchased, manufactured, or brought in or caused to be brought in from outside the state, and all sales of […]
Section 297F.14 — Refunds.
297F.14 REFUNDS. Subdivision 1. General right to refund. If cigarettes or tobacco products, upon which the tax imposed by this chapter has been reported and paid, are shipped or transported by the distributor to consumers to be consumed outside the state, or to retailers or subjobbers outside the state to be sold by those retailers […]
Section 297F.15 — Physical Inventory; Offset.
297F.15 PHYSICAL INVENTORY; OFFSET. Subdivision 1. [Repealed, 2005 c 151 art 1 s 117] Subd. 2. [Repealed, 2005 c 151 art 1 s 117] Subd. 3. [Repealed, 2005 c 151 art 1 s 117] Subd. 4. [Repealed, 2005 c 151 art 1 s 117] Subd. 5. [Repealed, 2005 c 151 art 1 s 117] Subd. […]
Section 297F.06 — Exemptions From Tax.
297F.06 EXEMPTIONS FROM TAX. Subdivision 1. Federal laws. The tax imposed by this chapter does not apply with respect to any sale of cigarettes or tobacco products which under the Constitution and laws of the United States may not be subject to taxation by the state. Subd. 2. Use tax. The use tax does not […]
Section 297F.07 — Sales To Indian Tribes.
297F.07 SALES TO INDIAN TRIBES. Subdivision 1. Wholesalers. A wholesaler may set aside the part of the wholesaler’s cigarette and tobacco product stock necessary to make sales to the established governing body of an Indian tribe recognized by the United States Department of Interior without paying the tax required by this chapter. The amount of […]
Section 297F.08 — Cigarette Stamps.
297F.08 CIGARETTE STAMPS. Subdivision 1. Stamp put on by distributor. Except as otherwise provided in this chapter, payment of the tax imposed by this chapter must be evidenced by stamps affixed to each package. Before delivering, or causing to be delivered, a package to any person in this state, a distributor shall firmly affix to […]
Section 297F.01 — Definitions.
297F.01 DEFINITIONS. Subdivision 1. Applicability. Unless the language or context clearly indicates that a different meaning is intended, the following terms for the purposes of this chapter, have the following meanings. Subd. 2. Business. “Business” means any trade, occupation, activity, or enterprise engaged in selling or distributing cigarettes or tobacco products in this state. Subd. […]