MN HF3091

Increases the cigarette excise tax rate from 152 mills (15.2 cents) to 159 mills (15.9 cents) per cigarette, effective July 1, 2018.

Establishes an annual automatic indexing adjustment of cigarette tax rates each year based on the in-lieu sales tax rate ratio between the following year and current year.

Requires the commissioner to publish adjusted tax rates by November 1 each year, with adjustments applying to sales made on or after January 1 of the following year.

Exempts the commissioner's rate determination from Administrative Procedure Act requirements and does not classify it as a rule.

Makes the indexing provision effective the day after final enactment and applies to rate calculations beginning in calendar year 2019.