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A throwback rule in Minnesota would raise an estimated $35 million in FY 2012-13.[25] Increase Alcohol Taxes Minnesota has two alcohol taxes: an excise tax on manufacturers and wholesalers and a gross receipts tax for retail sales, both on-sale and off-sale purchases.[26] The Minnesota Legislatures 2009 omnibus tax bill increased the alcohol gross receipts tax from 2.5 percent to 5.0 percent, and increased the alcoholic beverage excise tax by about two cents a drink for beer and wine and about three cents a drink for distilled spirits

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Additional Resources Kansas Department of Revenue Miscellaneous Tax Tobacco Products Distributors Tax Bond form Kansas Department of Revenue Cigarette/Tobacco Products Kansas Department of Revenue Cigarette and Tobacco License Renewals Kansas Department of Revenue Application for Cigarette Licenses Kansas Administrative Regulations Agency 92: Kansas Department of Revenue Article 17 - Tobacco Tax Kansas Cigarette and Tobacco Products Laws and Regulations Annotated

TABLE 4 Alcohol control score card for the Philippines and Singapore, based on the World Health Organization Global strategy to reduce the harmful use of alcohol with the health systems building blocks as a framework (Philippines and Singapore, 2020)

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