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HF926 (Legislative Session 94 (2025-2026))

Sales of certain cigars exempted from the excise taxes imposed on tobacco products and premium cigars.

Related bill: SF1388

AI Generated Summary

This legislative bill, H.F. No. 02172025, authored by Nash and referred to the Committee on Taxes, proposes an amendment to the Minnesota Statutes 2024, specifically section 297F.06. The amendment aims to exempt certain cigar sales from state tobacco taxes.

Specifically, the bill introduces a new provision (Subdivision 6) to exempt sales of cigars by manufacturers or tobacco product distributors from the tobacco excise taxes when these cigars are shipped out of Minnesota for interstate commerce. This exemption is applied to the taxes imposed under section 297F.05 subdivisions 3 and 3a of the Minnesota Statutes.

In simpler terms, the bill would allow manufacturers and distributors who are selling cigars for shipment to other states to do so without paying the usual state excise taxes on tobacco products.

Bill text versions

Past committee meetings

  • Taxes on: April 02, 2025 10:15

Actions

DateChamberWhereTypeNameCommittee Name
February 16, 2025HouseFloorActionIntroduction and first reading, referred toTaxes
April 02, 2025HouseFloorActionAuthor added
April 02, 2025HouseFloorActionAuthor added

Citations

 
[
  {
    "analysis": {
      "added": [
        "A new subdivision exempting certain cigar sales from taxes when shipped outside Minnesota."
      ],
      "removed": [],
      "summary": "This bill amends existing tax codes, specifically pertaining to the tobacco products tax under section 297F.06.",
      "modified": []
    },
    "citation": "297F.06"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "References specific subdivisions within section 297F.05 to define which tax exemptions apply.",
      "modified": []
    },
    "citation": "297F.05"
  }
]

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