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HF100 NINTH ENGROSSMENT REVISOR BD 1-10100-9 <br />150.1 (b) Revenues raised by the tax imposed under this section combined with the tax imposed <br />150.2 under chapter 297A on taxable cannabis products exceed the projected expenditures related <br />150.3 to the ongoing regulation of cannabis for the upcoming biennium, including: <br />150.4 (1) the appropriations to the Office of Cannabis Management; <br />150.5 (2) the appropriations to the Department of Agriculture; <br />150.6 (3) the appropriations to the Cannabis Expungement Board; <br />150.E (4) the appropriations to the Department of Commerce; <br />150.8 (5) the appropriations to the Department of Corrections; <br />150.9 (6) the appropriations to the Department of Education; <br />150.10 (7) the appropriations to the Department of Employment and Economic Development; <br />150.11 (8) the appropriations to the Department of Health; <br />150.12 (9) the appropriations to the Department of Human Services; <br />150.13 (10) the appropriations to the Department of Labor and Industry; <br />150.14 (11) the appropriations to the Department of Natural Resources; <br />150.15 (12) the appropriations to the Office of Higher Education; <br />150.16 (13) the appropriations to the Pollution Control Agency; <br />150.17 (14) the appropriations to the Department of Public Safety; <br />150.18 (15) the appropriations to the Department of Revenue; <br />150.19 (16) the appropriations to the supreme court; and <br />150.20 (17) the appropriations to the substance use treatment, recovery, and prevention grant <br />150.21 account. <br />150.22 (c) The new rate must be rounded to the nearest one -quarter of one percent. The first <br />150.23 rate reduction must occur by April 15, 2027, using the February 2027 forecast. The <br />150.24 commissioner of revenue must post the new rate on the department website within five <br />150.25 business days. <br />150.26 Subd. 4. Use tax imposed; credit for taxes paid. (a) A person that receives taxable <br />150.27 cannabis products for use or storage in Minnesota, other than from a taxable cannabis product <br />150.28 retailer that paid the tax under subdivision 2, is subject to tax at the rate imposed under <br />150.29 subdivision 2. Liability for the tax is incurred when the person has possession of the taxable <br />Article 2 Sec. 8. 150 <br />