MN HF3814

Prohibits counties, cities, towns, and other taxing authorities from increasing present taxes or imposing new taxes on sales or income.

Prohibits counties, cities, towns, and other taxing authorities from increasing present excise taxes or fees or imposing new excise taxes or fees on the manufacture, distribution, wholesale, or retail sale of food based on volume, sales value, or product type.

Prohibits counties, cities, towns, and other taxing authorities from increasing present excise taxes or fees or imposing new excise taxes or fees on any container (bottles, cups, cans, bags, or other packaging made from plastic, aluminum, glass, cardboard, or other material) used for transporting, protecting, or consuming food.

Defines "food" according to section 34A.01, subdivision 4, and "container" as any packaging made from specified materials.

Takes effect the day following final enactment.