HF 2745

Introduction - 94th Legislature (2025 - 2026)

Posted on 03/24/2025 03:04 p.m.

A bill for an act
relating to taxation; clarifying monthly return requirements for certain brewers;
amending Minnesota Statutes 2024, section 297G.09, subdivision 1.

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

Section 1.

Minnesota Statutes 2024, section 297G.09, subdivision 1, is amended to read:

Subdivision 1.

Monthly returns; manufacturers, wholesalers, brewers, or
importers.

On or before the 18th day of each calendar month following the month in which
a licensed manufacturer or wholesaler first sells wine and distilled spirits within the state,
or a brewer or importer first sells or imports fermented malt beverages, or a wholesaler
knowingly acquires title to or possession of untaxed fermented malt beverages, the licensed
manufacturer, wholesaler, brewer, or importer liable for the excise tax must file a return
with the commissioner, and in addition must keep records and render reports as required
by the commissioner. The commissioner shall prescribe the content, format, and manner of
returns pursuant to section 270C.30. The returns must contain any other information required
by the commissioner. Returns must be accompanied by a remittance for the full unpaid tax
liability. Returns must be filed regardless of whether a tax is due new text begin , except that qualified
brewers, as defined in section 297G.04, subdivision 2, do not need to file when no tax is
due new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for returns required to be filed by July
18, 2025, and thereafter.
new text end