MN HF2489

Amends Minnesota Statutes sections 297F.01 and 299F.850 to clarify definitions of "cigarette" and "manufacturer" for sales and use tax purposes.

Expands the definition of "cigarette" to include products made from tobacco processed by machines at retail establishments that roll or tube tobacco into smokable form.

Expands the definition of "manufacturer" to include persons who maintain machines at retail establishments that enable processing of tobacco into rolls or tubes.

Applies these definitional changes to both the general cigarette tax provisions (section 297F.01) and the cigarette tax stamp provisions (section 299F.850).