HF 2473

as introduced - 92nd Legislature (2021 - 2022) Posted on 04/09/2021 11:29am

A bill for an act
relating to economic development; appropriating money for business relief
payments to certain businesses; amending Laws 2020, Seventh Special Session
chapter 2, article 1, section 1, subdivision 2.

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

Section 1.

Laws 2020, Seventh Special Session chapter 2, article 1, section 1, subdivision
2, is amended to read:

Subd. 2.

Definitions.

(a) For purposes of this section, the following terms have the
meanings given.

(b) A "qualified business" means a business that operates from a physical location in
Minnesota that:

(1) on November 1, 2020, was registered to pay unemployment tax to the commissioner
of employment and economic development under Minnesota Statutes, chapter 268;

(2) was closed to the general public as a result of, and to the extent described in, paragraph
7(c)(iii) of Executive Order 20-99;

(3) on November 1, 2020, was included on the current list of businesses maintained by
the commissioner of employment and economic development pursuant to an agreement
between the commissioner of employment and economic development and the United States
Bureau of Labor Statistics for use in the Quarterly Census of Employment and Wages as a
business with a primary North American Industry Classification System code of:

(i) 31212 - Breweries;

(ii) 31213 - Wineries;

(iii) 31214 - Distilleries;

(iv) 71394 - Fitness and Recreational Sports Centers;

(v) 71395 - Bowling Centers;

(vi) 7223 - Specialty Foods;

(vii) 7224 - Drinking Places (alcoholic beverages); and

(viii) 7225 - Restaurants;

(4) was listed on the records of the Department of Revenue as having an active sales tax
account on November 1, 2020, that indicates that the business is operating from a physical
location in Minnesota;

(5) by November 1, 2020:

(i) had filed all sales tax returns required to be filed under Minnesota Statutes, section
289A.18, subdivision 4, that were due after January 1, 2018, but before November 1, 2020;
or

(ii) has an open audit or has received an order of assessment from the commissioner of
revenue, issued pursuant to Minnesota Statutes, section 270C.33, and Minnesota Rules, part
8160.0630, for any sales tax that should have been reported on a sales tax return that the
business did not file that was due after January 1, 2018, but before November 1, 2020;

(6) has taxable gross receipts from retail sales, as defined in Minnesota Statutes, section
297A.61, subdivision 4, as listed on the records of the Department of Revenue on November
1, 2020, for the period of April 1, 2020, through September 30, 2020, that were at least 30
percent less than the taxable gross receipts from retail sales as listed on the records of the
Department of Revenue on November 1, 2020, for the period of April 1, 2019, through
September 30, 2019; and

(7) has taxable gross receipts from retail sales, as defined in Minnesota Statutes, section
297A.61, subdivision 4, as listed on the records of the Department of Revenue on November
1, 2020, for calendar year 2019 that exceeded $10,000.

(c) A business with no employees in covered employment is a qualified business if it:

(1) meets the requirements of paragraph (b), clauses (2) and (4) to (7); and

(2) filed for a sales tax permit under Minnesota Statutes, section 297A.83, and stated
upon registration for the permit that the business was primarily operating under an industry
code listed in paragraph (b), clause (3).

(d) "Covered employment" has the meaning given in Minnesota Statutes, section 268.035,
subdivision 12.

new text begin (e) A business is deemed to have met the requirements of paragraph (b), clause (5), if
the business, after November 1, 2020, but before December 31, 2021, submits to the
Department of Revenue any sales tax returns that were due after January 1, 2018, but before
November 1, 2020.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively from December 17, 2020.
new text end

Sec. 2. new text begin APPROPRIATION; BUSINESS RELIEF PAYMENTS.
new text end

new text begin $19,000,000 is appropriated in fiscal year 2021 from the general fund to the commissioner
of revenue for business relief payments to businesses that become eligible for the payments
due to section 1. Upon confirmation that the business has submitted any sales tax returns
that were due after January 1, 2018, but before November 1, 2020, as provided in section
1, the commissioner of revenue shall issue a relief payment to the business in an amount
calculated as specified under Laws 2020, Seventh Special Session chapter 2, article 1, section
1, subdivision 3. This appropriation is available until June 30, 2022.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end