1.1 	A bill for an act
1.2 	relating to taxation; providing the commissioner of revenue temporary authority 
1.3 	to not include certain taxpayers on liquor posting.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. NO OBLIGATION TO LIST ON LIQUOR POSTING; TEMPORARY 
1.6 	AUTHORITY.
 1.7 	(a) Notwithstanding Minnesota Statutes, section 270C.725, the commissioner of revenue 
1.8 	is under no obligation to list a qualifying taxpayer whose business is a place of public 
1.9 	accommodation.
1.10 	(b) For purposes of this section the following definitions apply:
1.11 	(1) "qualifying taxpayer" means a taxpayer that:
1.12 	(i) is ten days or more delinquent in either filing a tax return or paying a tax imposed 
1.13 	by Minnesota Statutes, sections 290.02, 290.0922, 290.92, 290.9727, 290.9728, 290.9729, 
1.14 	or 297A.62, or local sales and use tax payable to the commissioner of revenue, or a local 
1.15 	option tax administered and collected by the commissioner of revenue; and
1.16 	(ii) has filed a request for abatement of penalty under Minnesota Statutes, section 270C.34 
1.17 	or section 289A.60, subdivision 4, or a request for abatement of interest or additional tax 
1.18 	charge; and
1.19 	(2) "place of public accommodation" has the meaning given in Minnesota Statutes, 
1.20 	section 363A.03, subdivision 34.
1.21 	(c) This section expires December 31, 2026.

2.1 	EFFECTIVE DATE. This section is effective retroactively from January 1, 2026, and 
2.2 	applies to taxes first required to be paid, and returns first required to be filed, after that date.