Purpose

• This bill aims to modify how certain tobacco products are defined for tax purposes in Minnesota. It updates Minnesota Statutes 2024 section 297F.01, specifically subdivision 10b (and subdivision 19), to clarify which products are considered toxic snuff and related tobacco products for taxation.

Main Provisions

• Amends Minnesota Statutes 2024 section 297F.01 subdivision 10b to change the definition of “Moist snuff.” The new definition states: “Moist snuff means any finely cut ground or powdered smokeless tobacco or similar product containing nicotine that is intended to be placed or dipped in the mouth.”
• The bill also notes changes to subdivision 19, in relation to the same topic, though the specific text for subdivision 19 is not shown in the excerpt.
• Overall effect: the bill clarifies and formalizes which products are classified as moist snuff for purposes of state taxation and regulation.

Significant Changes to Existing Law

• Introduces a precise, explicit definition of moist snuff that centers on nicotine-containing smokeless tobacco designed to be placed or dipped in the mouth.
• By changing the definition, the bill can alter which products fall under tax and regulatory provisions tied to “moist snuff” and possibly other tobacco products under section 297F.01.
• The changes may affect manufacturers, distributors, retailers, and tax administration by expanding or clarifying the scope of products taxed as moist snuff.

Relevant Terms - Moist snuff - Smokeless tobacco - Nicotine - Placed in the mouth - Dipped in the mouth - Minnesota Statutes 2024 section 297F.01 - Subdivision 10b - Subdivision 19 - Taxation - Tobacco products