Agenda - Council Work Session - 04/11/2023

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HF100 NINTH ENGROSSMENT REVISOR BD 110100-9 218.1 (5) require any cannabis business licensed by a Minnesota Tribal government pursuant 218.2 to a compact agreed to under this section to comply with specific state regulations on Tribally 218.3 regulated land. 218.4 (c) Notwithstanding any law to the contrary, the state shall not impose, attempt to impose, 218.5 and shall not require or attempt to require any Indian Tribe to impose, any taxes, fees, 218.6 assessments, and other charges related to the production, processing, sale, purchase, 218.E distribution, or possession of adult -use cannabis flower and adult -use cannabinoid products 218.8 on Minnesota Tribal governments, or their members, on a reservation or Tribally regulated 218.9 land. 218.10 (d) Compacts agreed to under this section may allow an exemption from any otherwise 218.11 applicable tax for sales to a Minnesota Tribal government, a Tribal cannabis business, or 218.12 Tribal members, of cannabis flower and adult use cannabinoid products grown, produced, 218.13 or processed as provided for in said compacts, or for activities, to the extent they are not 218.14 already exempt under state or federal law from the state cannabis gross receipt tax under 218.15 section 295.81 or state and local sales or use taxes on sales of cannabis. 218.16 (e) This subdivision shall be effective upon enactment. 218.17 Subd. 4. Tax agreements. (a) For any cannabis business owned by a Minnesota Tribal 218.18 government or its instrumentalities that is operated outside of Tribally regulated land, under 218.19 a state -issued license, the collection and administration of taxes on such business may be 218.20 governed through an agreement to be entered under section 270C.19. 218.21 (b) Any compact that provides for the voluntary sharing of tax or fee revenue among a 218.22 Minnesota Tribal government and the state or a local government may provide that such 218.23 sharing be carried out through an agreement to be entered under section 270C.19. 218.24 Subd. 5. Civil and criminal immunities. (a) The following acts, when performed by a 218.25 licensed Tribal cannabis business or an employee in the course of their employment for a 218.26 Tribal cannabis business, pursuant to a compact entered into under this section, do not 218.27 constitute a criminal or civil offense under state law: 218.28 (1) the cultivation of cannabis flower, and the extraction, processing, or manufacture of 218.29 adult -use cannabinoid and artificially derived cannabinoid products, extracts, or concentrates, 218.30 as those terms are defined in section 342.01; 218.31 (2) the possession, purchase, and receipt of adult -use cannabis seed, flower, and adult -use 218.32 cannabinoid products that are properly packaged and labeled as authorized under a compact Article 6 Sec. 2. 218