SF 8

as introduced - 91st Legislature, 2020 7th Special Session (2020 - 2020) Posted on 12/15/2020 07:48am

A bill for an act
relating to taxation; sales and use and liquor gross receipts; providing for delayed
remittance of tax collections.

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

Section 1. new text begin TEMPORARY SUSPENSION OF CERTAIN SALES AND USE AND
LIQUOR GROSS RECEIPTS TAX REMITTANCES.
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new text begin (a) Notwithstanding Minnesota Statutes, section 289A.20, subdivision 4, paragraph (b),
for eligible taxes collected in November 2020, December 2020, and January 2021, a
qualifying taxpayer subject to the remittance requirements under Minnesota Statutes, section
289A.20, subdivision 4, may submit:
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new text begin (1) November 2020 tax liabilities by January 20, 2021;
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new text begin (2) December 2020 tax liabilities by February 20, 2021; and
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new text begin (3) January 2021 tax liabilities by March 20, 2021.
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new text begin (b) For purposes of this section, the following definitions apply:
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new text begin (1) "eligible taxes" means:
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new text begin (i) sales and use taxes under Minnesota Statutes, chapter 297A;
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new text begin (ii) local sales and use taxes subject to the provisions of Minnesota Statutes, section
297A.99; and
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new text begin (iii) liquor gross receipts taxes under Minnesota Statutes, section 295.75;
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new text begin (2) "November 2020 tax liabilities" means the total amount of eligible taxes listed in
clause (1) collected by a qualifying taxpayer in November 2020;
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new text begin (3) "December 2020 tax liabilities" means the total amount of eligible taxes listed in
clause (1) collected by a qualifying taxpayer in December 2020;
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new text begin (4) "January 2021 tax liabilities" means the total amount of eligible taxes listed in clause
(1) collected by a qualifying taxpayer in January 2021; and
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new text begin (5) "qualifying taxpayer" means a business that is a place of public accommodation
closed to ingress, egress, use, and occupation by the public under governor's Executive
Order 20-99 that is classified under one of the codes in the North American Industry
Classification System:
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new text begin (i) 31212;
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new text begin (ii) 31213;
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new text begin (iii) 31214;
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new text begin (iv) 71394;
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new text begin (v) 71395;
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new text begin (vi) 7223;
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new text begin (vii) 7224; and
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new text begin (viii) 7225.
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new text begin (c) Notwithstanding Minnesota Statutes, sections 289A.55 and 289A.60, the commissioner
of revenue:
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new text begin (1) must not impose a late payment penalty under Minnesota Statutes, section 289A.60,
subdivision 1, or interest under Minnesota Statutes, section 289A.55, on the amount of
eligible taxes due and paid under paragraph (a), clause (1), by January 20, 2021; paragraph
(a), clause (2), by February 20, 2021; and paragraph (a), clause (3), by March 20, 2021; and
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new text begin (2) must only calculate any late payment penalty imposed under Minnesota Statutes,
section 289A.60, subdivision 1, or interest imposed under Minnesota Statutes, section
289A.55, on the amount of eligible taxes due but not paid under paragraph (a), clause (1),
by January 20, 2021; paragraph (a), clause (2), by February 20, 2021; and paragraph (a),
clause (2), by March 20, 2021.
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new text begin (d) This section does not limit the commissioner of revenue's authority to abate, reduce,
or refund any penalty or interest under Minnesota Statutes, section 270C.34, or any other
law.
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new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment and
applies to remittances of eligible taxes collected in November 2020, December 2020, and
January 2021.
new text end