MN SF2338

Imposes a five-cent excise tax on disposable carryout bags sold by retailers to consumers, effective for bags transferred after September 30, 2010.

Retailers retain one cent per bag sold; retailers offering a carryout bag credit program may retain an additional one cent if they credit customers at least five cents for each reusable bag provided at checkout.

Establishes administrative requirements including retailer tax permits, monthly tax return filings due by the 20th of the following month, and inclusion of bag count and tax amount on consumer receipts.

Excludes reusable bags and certain specialty bags (bulk item bags, frozen food bags, pharmacy bags, newspaper bags, garbage bags) from the tax definition.

Expands existing tax administration statutes to include the new disposable bag tax under Chapter 297J and applies liability, withholding, refund, and interest provisions to this tax.