Sales of certain cigars exempted from the excise taxes imposed on tobacco products and premium cigars.

HF 926 exempts sales of cigars shipped out of Minnesota for interstate commerce from the state's tobacco excise tax. It directly affects cigar manufacturers and tobacco distributors who sell cigars for shipment outside Minnesota. The bill amends Minnesota Statutes section 297F.06 to add a new tax exemption provision for these specific interstate shipments. This change takes effect on July 1, 2025, and does not apply to cigar sales within Minnesota.