MN SF3200

Creates an alcohol health and judicial impact fund in the state treasury to receive revenue from new alcohol health and judicial impact fees effective July 1, 2009

Imposes a 2.5 percent alcohol health and judicial impact fee on liquor retailers' gross receipts from retail sales in Minnesota, with revenues split equally between the new fund and general fund

Imposes alcohol health and judicial impact fees on distilled spirits ($12.86 per gallon), wine ($0.53 per gallon regardless of alcohol content), fermented malt beverages ($6.61 per 31-gallon barrel), and miniatures ($0.10 per bottle), with revenues split equally between the new fund and general fund

Requires commissioners of public safety, corrections, and human services to certify annually by April 30 state budget costs attributable to alcohol and controlled substance use, including costs for DWI enforcement, law enforcement, compliance checks, domestic violence prevention, incarceration, chemical dependency treatment, and judicial training

Increases the qualified brewer tax credit from $4.60 to $11.21 per barrel on up to 25,000 barrels sold annually, with a maximum annual credit of $115,000