Revenue Notice #13-06: Tobacco Products Tax - Wholesale Sales Price Definition; Revocation of Revenue Notice # 12-13

Revenue Notice #12-13 sets forth the Department’s position regarding the definition of “wholesale sales price” for purposes of Minnesota Statutes, section 297F.01, subdivision 23.

Minnesota Statutes, section 297F.01, subdivision 23 was amended by 2013 Minn. Laws, chapter 143, article 16, section 4.  Those changes make Revenue Notice #12-13 obsolete.

Accordingly, Revenue Notice #12-13 is revoked. This revenue notice is effective for purchases made after December 31, 2013, which is the effective date of the law change discussed above.

Signed by Assistant Commissioner Susan Von Mosch and published in the Minnesota State Register on November 18, 2013.