HF 3752

Introduction - 94th Legislature (2025 - 2026)

Posted on 03/12/2026 04:36 p.m.

A bill for an act
relating to taxation; providing the commissioner of revenue temporary authority
to not include certain taxpayers on liquor posting.

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

Section 1. new text begin NO OBLIGATION TO LIST ON LIQUOR POSTING; TEMPORARY
AUTHORITY.
new text end

new text begin (a) Notwithstanding Minnesota Statutes, section 270C.725, the commissioner of revenue
is under no obligation to list a qualifying taxpayer whose business is a place of public
accommodation.
new text end

new text begin (b) For purposes of this section the following definitions apply:
new text end

new text begin (1) "qualifying taxpayer" means a taxpayer that:
new text end

new text begin (i) is ten days or more delinquent in either filing a tax return or paying a tax imposed
by Minnesota Statutes, sections 290.02, 290.0922, 290.92, 290.9727, 290.9728, 290.9729,
or 297A.62, or local sales and use tax payable to the commissioner of revenue, or a local
option tax administered and collected by the commissioner of revenue; and
new text end

new text begin (ii) has filed a request for abatement of penalty under Minnesota Statutes, section 270C.34
or section 289A.60, subdivision 4, or a request for abatement of interest or additional tax
charge; and
new text end

new text begin (2) "place of public accommodation" has the meaning given in Minnesota Statutes,
section 363A.03, subdivision 34.
new text end

new text begin (c) This section expires December 31, 2026.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively from January 1, 2026, and
applies to taxes first required to be paid, and returns first required to be filed, after that date.
new text end