SF 831

as introduced - 89th Legislature (2015 - 2016) Posted on 02/17/2015 08:34am

A bill for an act
relating to taxation; sales and use; requiring the commissioner to provide
vendors with electronic notification for debit of electronic payments; amending
Minnesota Statutes 2014, section 289A.20, subdivision 4.

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

Section 1.

Minnesota Statutes 2014, section 289A.20, subdivision 4, is amended to read:

Subd. 4.

Sales and use tax.

(a) The taxes imposed by chapter 297A are due and
payable to the commissioner monthly on or before the 20th day of the month following the
month in which the taxable event occurred, or following another reporting period as the
commissioner prescribes or as allowed under section 289A.18, subdivision 4, paragraph
(f) or (g), except that use taxes due on an annual use tax return as provided under section
289A.11, subdivision 1, are payable by April 15 following the close of the calendar year.

(b) A vendor having a liability of $250,000 or more during a fiscal year ending June
30 must remit the June liability for the next year in the following manner:

(1) Two business days before June 30 of the year, the vendor must remit 81.4 percent
of the estimated June liability to the commissioner.

(2) On or before August 20 of the year, the vendor must pay any additional amount
of tax not remitted in June.

(c) A vendor having a liability of:

(1) $10,000 or more, but less than $250,000 during a fiscal year ending June 30,
2013, and fiscal years thereafter, must remit by electronic means all liabilities on returns
due for periods beginning in all subsequent calendar years on or before the 20th day of
the month following the month in which the taxable event occurred, or on or before the
20th day of the month following the month in which the sale is reported under section
289A.18, subdivision 4; or

(2) $250,000 or more, during a fiscal year ending June 30, 2013, and fiscal years
thereafter, must remit by electronic means all liabilities in the manner provided in
paragraph (a) on returns due for periods beginning in the subsequent calendar year, except
for 81.4 percent of the estimated June liability, which is due two business days before June
30. The remaining amount of the June liability is due on August 20.

(d) Notwithstanding paragraph (b) or (c), a person prohibited by the person's
religious beliefs from paying electronically shall be allowed to remit the payment by mail.
The filer must notify the commissioner of revenue of the intent to pay by mail before
doing so on a form prescribed by the commissioner. No extra fee may be charged to a
person making payment by mail under this paragraph. The payment must be postmarked
at least two business days before the due date for making the payment in order to be
considered paid on a timely basis.

new text begin (e) The commissioner must provide electronic notice to vendors who remit sales and
use tax liability electronically as required under this subdivision, as allowed under section
289A.18, subdivision 4, paragraphs (f) and (g), or as allowed in a reporting period as
otherwise prescribed by the commissioner. The notice must be sent to the e-mail address
provided by the vendor at least three days prior to the date of debit.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and use taxes remitted
after September 30, 2015.
new text end