SF 9

as introduced - 91st Legislature, 2020 7th Special Session (2020 - 2020) Posted on 12/15/2020 07:49am

A bill for an act
relating to taxation; sales and use and liquor gross receipts; allowing for retention
of certain collections.

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

Section 1. new text begin TEMPORARY RETENTION OF CERTAIN TAX COLLECTIONS;
SUSPENSION OF REMITTANCE AND DEPOSIT REQUIREMENT.
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new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following definitions
apply.
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new text begin (b) "Qualified business" 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 following codes in the North American Industry
Classification System:
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new text begin (1) 31212;
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new text begin (2) 31213;
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new text begin (3) 31214;
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new text begin (4) 71394;
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new text begin (5) 71395;
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new text begin (6) 7223;
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new text begin (7) 7224; and
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new text begin (8) 7225.
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new text begin (c) "Eligible taxes" means the following taxes collected for sales and purchases made
in the applicable period:
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new text begin (1) sales and use taxes under Minnesota Statutes, chapter 297A;
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new text begin (2) local sales and use taxes subject to the provisions of Minnesota Statutes, section
297A.99; and
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new text begin (3) liquor gross receipts taxes under Minnesota Statutes, section 295.75.
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new text begin (d) "Applicable period" means November 2020, December 2020, and January 2021.
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new text begin Subd. 2. new text end

new text begin Retention of certain collected taxes allowed; returns required. new text end

new text begin (a)
Notwithstanding the remittance requirements under Minnesota Statutes, section 289A.20,
subdivision 4, a qualified business may retain, and is not required to remit, the amount of
eligible taxes collected in the applicable period.
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new text begin (b) Notwithstanding paragraph (a), the following requirements apply for eligible taxes
collected in the applicable period:
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new text begin (1) the filing requirement under Minnesota Statutes, section 289A.18;
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new text begin (2) the civil penalties under Minnesota Statutes, section 289A.60, relating to late filing
of returns; and
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new text begin (3) the criminal penalties under Minnesota Statutes, section 289A.63, relating to late
filing of returns.
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new text begin Subd. 3. new text end

new text begin Penalties and interest not applied. new text end

new text begin (a) Notwithstanding subdivision 1 and
Minnesota Statutes, sections 289A.55 and 289A.60, the commissioner of revenue must not
impose any penalty for or apply any interest, as follows, to nonpayment of eligible taxes
that are not remitted under subdivision 2, paragraph (a):
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new text begin (1) the late payment penalties under Minnesota Statutes, section 289A.60, subdivision
1, or interest under Minnesota Statutes, section 289A.55;
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new text begin (2) the civil penalties under Minnesota Statutes, section 289A.60, relating to late payment
of or failure to pay eligible taxes; and
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new text begin (3) the criminal penalties under Minnesota Statutes, section 289A.63, relating to late
payment of or failure to pay eligible taxes.
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new text begin (b) This section does not limit the commissioner'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 Subd. 4. new text end

new text begin Deposits not required. new text end

new text begin Notwithstanding the requirements of Minnesota Statutes,
sections 295.75, subdivision 11; 297A.94; and 297A.99, subdivision 11, the deposit
requirement under Minnesota Statutes, section 295.75, the deposit and transfer requirements
under Minnesota Statutes, section 297A.94, and the remittance requirement under Minnesota
Statutes, section 297A.99, subdivision 11, do not apply to the amount of eligible taxes that
are not remitted under subdivision 2.
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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 tax collections for sales and purchases made in November 2020, December 2020,
and January 2021.
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Sec. 2. new text begin CERTAIN RETAINED TAX COLLECTIONS; SUBTRACTION.
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new text begin The amount of tax collections retained under section 1, subdivision 2, is a subtraction
for the purposes of Minnesota Statutes, section 290.0132, subdivision 1, or 290.0134,
subdivision 1.
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new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2020, and before January 1, 2022.
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