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HF 1885

as introduced - 88th Legislature (2013 - 2014) Posted on 02/25/2014 01:34pm

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Engrossments
Introduction Posted on 01/13/2014

Current Version - as introduced

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A bill for an act
relating to taxation; sales and use; excise; increasing the tax remittance threshold
for vendors required to file accelerated June payments; amending Minnesota
Statutes 2012, sections 297F.09, subdivision 10; 297G.09, subdivision 9;
Minnesota Statutes 2013 Supplement, section 289A.20, subdivision 4.

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

Section 1.

Minnesota Statutes 2013 Supplement, section 289A.20, subdivision 4,
is amended to read:


Subd. 4.

Sales and use tax.

(a) The taxes imposed by chapter 297A are due and
payable to the commissioner monthly on or before the 20th day of the month following the
month in which the taxable event occurred, or following another reporting period as the
commissioner prescribes or as allowed under section 289A.18, subdivision 4, paragraph
(f) or (g), except that use taxes due on an annual use tax return as provided under section
289A.11, subdivision 1, are payable by April 15 following the close of the calendar year.

(b) A vendor having a liability of deleted text begin $120,000deleted text end new text begin $250,000new text end or more during a fiscal year
ending June 30 must remit the June liability for the next year in the following manner:

(1) Two business days before June 30 of the year, the vendor must remit 90 percent
of the estimated June liability to the commissioner.

(2) On or before August 20 of the year, the vendor must pay any additional amount
of tax not remitted in June.

(c) A vendor having a liability of:

(1) $10,000 or more, but less than deleted text begin $120,000deleted text end new text begin $250,000new text end during a fiscal year ending
June 30, 2013, and fiscal years thereafter, must remit by electronic means all liabilities
on returns due for periods beginning in all subsequent calendar years on or before the
20th day of the month following the month in which the taxable event occurred, or on
or before the 20th day of the month following the month in which the sale is reported
under section 289A.18, subdivision 4; or

(2) deleted text begin $120,000deleted text end new text begin $250,000new text end or more, during a fiscal year ending June 30, deleted text begin 2009deleted text end new text begin 2013new text end ,
and fiscal years thereafter, must remit by electronic means all liabilities in the manner
provided in paragraph (a) on returns due for periods beginning in the subsequent calendar
year, except for 90 percent of the estimated June liability, which is due two business days
before June 30. The remaining amount of the June liability is due on August 20.

(d) Notwithstanding paragraph (b) or (c), a person prohibited by the person's
religious beliefs from paying electronically shall be allowed to remit the payment by mail.
The filer must notify the commissioner of revenue of the intent to pay by mail before
doing so on a form prescribed by the commissioner. No extra fee may be charged to a
person making payment by mail under this paragraph. The payment must be postmarked
at least two business days before the due date for making the payment in order to be
considered paid on a timely basis.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes remitted after May 30, 2014.
new text end

Sec. 2.

Minnesota Statutes 2012, section 297F.09, subdivision 10, is amended to read:


Subd. 10.

Accelerated tax payment; cigarette or tobacco products distributor.

A cigarette or tobacco products distributor having a liability of deleted text begin $120,000deleted text end new text begin $250,000new text end or
more during a fiscal year ending June 30, shall remit the June liability for the next year
in the following manner:

(a) Two business days before June 30 of the year, the distributor shall remit the
actual May liability and 90 percent of the estimated June liability to the commissioner and
file the return in the form and manner prescribed by the commissioner.

(b) On or before August 18 of the year, the distributor shall submit a return showing
the actual June liability and pay any additional amount of tax not remitted in June. A
penalty is imposed equal to ten percent of the amount of June liability required to be paid
in June, less the amount remitted in June. However, the penalty is not imposed if the
amount remitted in June equals the lesser of:

(1) 90 percent of the actual June liability; or

(2) 90 percent of the preceding deleted text begin May'sdeleted text end new text begin Maynew text end liability.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes remitted after May 30, 2014.
new text end

Sec. 3.

Minnesota Statutes 2012, section 297G.09, subdivision 9, is amended to read:


Subd. 9.

Accelerated tax payment; penalty.

A person liable for tax under this
chapter having a liability of deleted text begin $120,000deleted text end new text begin $250,000new text end or more during a fiscal year ending June
30, shall remit the June liability for the next year in the following manner:

(a) Two business days before June 30 of the year, the taxpayer shall remit the actual
May liability and 90 percent of the estimated June liability to the commissioner and file
the return in the form and manner prescribed by the commissioner.

(b) On or before August 18 of the year, the taxpayer shall submit a return showing
the actual June liability and pay any additional amount of tax not remitted in June. A
penalty is imposed equal to ten percent of the amount of June liability required to be paid
in June less the amount remitted in June. However, the penalty is not imposed if the
amount remitted in June equals the lesser of:

(1) 90 percent of the actual June liability; or

(2) 90 percent of the preceding May liability.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes remitted after May 30, 2014.
new text end