Minnesota Legislature
SF 3409
1st Engrossment - 86th Legislature (2009 - 2010) Posted on 05/12/2010 08:52am
Current Version - 1st Engrossment
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A bill for an act
relating to the state budget; modifying certain payment schedules to improve
cash flow; amending Minnesota Statutes 2008, sections 276.112; 289A.60, by
adding a subdivision; Minnesota Statutes 2009 Supplement, sections 137.025,
subdivision 1; 289A.20, subdivision 4.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2009 Supplement, section 137.025, subdivision 1,
is amended to read:
Subdivision 1.
Monthly payments.
The commissioner of management and budget
shall pay 1/12 of the annual appropriation to the University of Minnesota deleted text begin ondeleted text end new text begin by new text end the deleted text begin 21stdeleted text end new text begin
25thnew text end day of each month. If the deleted text begin 21stdeleted text end new text begin 25thnew text end day of the month falls on a Saturday or Sunday,
the monthly payment must be made deleted text begin ondeleted text end new text begin bynew text end the first business day immediately following
the deleted text begin 21stdeleted text end new text begin 25thnew text end day of the month.
Sec. 2.
Minnesota Statutes 2008, section 276.112, is amended to read:
276.112 STATE PROPERTY TAXES; COUNTY TREASURER.
On deleted text begin or before January 25 each year, for the period ending December 31 of the
prior year, and on or before June 28 each year, for the period ending on the most recent
settlement day determined in section 276.09, and on or before December 2 each year, for
the period ending November 20deleted text end new text begin the estimated payment and settlement dates provided in
this chapter for the settlement of taxes levied by school districtsnew text end , the county treasurer must
make full settlement with the county auditor deleted text begin according to sections 276.09, 276.10, and
276.111deleted text end for all receipts of state property taxes levied under section 275.025, and must
transmit those receipts to the commissioner of revenue by electronic meansnew text begin on the dates
and according to the provisions applicable to distributions to school districtsnew text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for distributions beginning October
1, 2010, and thereafter.
new text end
Sec. 3.
Minnesota Statutes 2009 Supplement, 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 thatnew text begin :
new text end
new text begin (1)new text end 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 yeardeleted text begin .deleted text end new text begin ; and
new text end
new text begin
(2) except as provided in paragraph (f), for a vendor having a liability of $120,000
or more during a fiscal year ending June 30, 2009, and fiscal years thereafter, the taxes
imposed by chapter 297A, except as provided in paragraph (b), are due and payable to the
commissioner monthly in the following manner:
new text end
new text begin
(i) on or before the 14th day of the month following the month in which the taxable
event occurred, the vendor must remit to the commissioner 90 percent of the estimated
liability for the month in which the taxable event occurred; and
new text end
new text begin
(ii) on or before the 20th day of the month following the month in which the taxable
event occurred, the vendor must pay any additional amount of tax not remitted on or
before the 14th day of the month following the month in which the taxable event occurred.
new text end
(b) new text begin Notwithstanding paragraph (a),new text end a vendor having a liability of $120,000 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 90 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) deleted text begin $20,000 or more in the fiscal year ending June 30, 2005; or
deleted text end
deleted text begin (2)deleted text end $10,000 or more deleted text begin in thedeleted text end new text begin , but less than $120,000 during anew text end fiscal year ending June
30, deleted text begin 2006deleted text end new text begin 2009new text end , and fiscal years thereafter, must remit new text begin by electronic means new text end all liabilities on
returns due for periods beginning in the subsequent calendar year deleted text begin by electronic meansdeleted text end
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 4deleted text begin , except for 90 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.deleted text end new text begin ; or
new text end
new text begin
(2) $120,000 or more, during a fiscal year ending June 30, 2009, and fiscal years
thereafter, must remit by electronic means all liabilities in the manner provided in
paragraph (a), clause (2), on returns due for periods beginning in the subsequent calendar
year, except for 90 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.
new text end
(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) Whenever the liability is $120,000 or more separately for: (1) the tax imposed
under chapter 297A; (2) a fee that is to be reported on the same return as and paid with the
chapter 297A taxes; or (3) any other tax that is to be reported on the same return as and
paid with the chapter 297A taxes, then the payment of all the liabilities on the return must
be accelerated as provided in this subdivision.
new text end
new text begin
(f) At the start of the first calendar quarter at least 90 days after the cash flow
account established in section 16A.152, subdivision 1, and the budget reserve account
established in section 16A.152, subdivision 1a, reach the amounts listed in section
16A.152, subdivision 2, paragraph (a), the remittance of estimated sales tax collections
by the 14th day of a month required under paragraph (a), clause (2), shall be suspended.
The commissioner of management and budget shall notify the commissioner of revenue
when the accounts have reached the required amounts. Beginning with the suspension
of paragraph (a), clause (2), for a vendor with a liability of $120,000 or more during a
fiscal year ending June 30, 2009, and fiscal years thereafter, the taxes imposed by chapter
297A are due and payable to the commissioner on the 20th day of the month following the
month in which the taxable event occurred. Payments of tax liabilities for taxable events
occurring in June under paragraph (b) are not changed.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes due and payable after
September 1, 2010.
new text end
Sec. 4.
Minnesota Statutes 2008, section 289A.60, is amended by adding a subdivision
to read:
new text begin Subd. 31. new text end
new text begin
Accelerated payment of monthly sales tax liability; penalty for
underpayment.
new text end
new text begin
For payments made after September 1, 2010, if a vendor is required
by section 289A.20, subdivision 4, to remit a 90 percent payment by the 14th day of
the month following the month in which the taxable event occurred, as an estimation
of monthly sales tax liabilities, including the liability of any fee or other tax that is to
be reported on the same return as and paid with the chapter 297A taxes, for the month
in which the taxable event occurred, the vendor shall pay a penalty equal to ten percent
of the amount of liability that was required to be paid by the 14th day of the month less
the amount remitted by the 14th day of the month. The penalty must not be imposed,
however, if the amount remitted by the 14th day of the month equals the lesser of: (1)
90 percent of the liability for the month preceding the month in which the taxable event
occurred; (2) 90 percent of the liability for the same month in the previous calendar year
as the month in which the taxable event occurred; or (3) 90 percent of the average monthly
liability for the previous calendar year.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes due and payable after
September 1, 2010.
new text end