MN SF3253

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 sold, sales value, or product type.

Prohibits local taxing authorities from increasing or imposing new excise taxes or fees on any container used for transporting, protecting, or consuming food, including bottles, cups, cans, bags, and packaging made from plastic, aluminum, glass, cardboard, or other materials.

Defines "food" according to Minnesota Statutes section 34A.01, subdivision 4.

Maintains existing prohibition on local taxes on sales or income.

Takes effect the day following final enactment.