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HF 2464

as introduced - 87th Legislature (2011 - 2012) Posted on 02/22/2012 02:50pm

KEY: stricken = removed, old language.
underscored = added, new language.
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Engrossments
Introduction Posted on 02/22/2012

Current Version - as introduced

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A bill for an act
 relating to taxation; modifying liquor reporting requirements; amending
Minnesota Statutes 2010, section 297A.8155.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2010, section 297A.8155, is amended to read:


297A.8155 LIQUOR REPORTING REQUIREMENTS; PENALTY.

A person who sells liquor, as defined in section 295.75, subdivision 1, in Minnesota
to a retailer that sells liquor, shall file with the commissioner an annual informational
report, in the form and manner prescribed by the commissioner, indicating the name,
address, and Minnesota business identification number of each retailer, and the total
dollar amount of liquor sold to each retailer in the previous calendar year. The report
must be filed on or before March 31 following the close of the calendar year. A person
failing to file this report is subject to the penalty imposed under section 289A.60.new text begin A
person required to file a report under this section is not required to provide a copy of an
exemption certificate, as defined in section 297A.72, provided to the person by a retailer,
along with the annual informational report.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for reports required to be filed
beginning in calendar year 2012 and thereafter.
 new text end

Sec. 2. new text begin LIQUOR REPORTING REQUIREMENTS.
new text end

new text begin A person who was required to submit an annual informational report under
Minnesota Statutes, section 297A.8155, to the commissioner of revenue during calendar
year 2010 or 2011 is not required to provide a copy of an exemption certificate or a
retailer's tax identification number along with the informational report.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
and applies to reports required to be filed in calendar year 2010 or 2011.
 new text end