Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF1062

Introduced
2/1/23  

Caption

Requirement repeal for June accelerated payments for cigarette and tobacco taxes and liquor taxes

Impact

The repeal of accelerated payments is expected to have significant implications for state revenue management. By removing the need for these upfront payments, it allows distributors greater flexibility in cash flow management. This change could potentially boost business operations within the tobacco and liquor industries as distributors might reinvest the deferred payments into their operations, fostering growth and stability in these sectors. There is an anticipated positive outcome regarding business relationships between state agencies and distributors, who may find compliance procedures less burdensome.

Summary

SF1062 is a legislative bill concerning the taxation structure for cigarettes, tobacco products, and liquor in Minnesota. The bill proposes the repeal of the requirement for June accelerated tax payments for cigarette and tobacco taxes, as well as liquor taxes. This change seeks to ease the financial burdens on distributors who must previously remit substantial tax payments ahead of standard deadlines. By amending specific statutes, the bill addresses the timing of tax liabilities and alters how distributors manage their payment schedules.

Contention

While the bill aims to alleviate tax burdens on distributors, it may face opposition from fiscal conservatives concerned about the potential decrease in state revenues collected in the short term. Critics might argue that easing tax payment requirements could lead to a delay in revenue for the state, potentially impacting budgets allocated for public goods and services reliant on this income. The concerns hinge on the balance between supporting business interests and ensuring the state remains financially stable and able to fund essential services.

Notable_points

The legislative discussions around SF1062 also touch on the broader implications of tax policy in Minnesota. Advocates claim that this bill aligns with the state's objectives of supporting business growth, while detractors express caution regarding potential revenue shortfalls. The bill reflects ongoing debates about how best to structure tax systems in ways that are equitable while still encouraging economic activity. If successful, SF1062 could set a precedent for future modifications to tax regulations affecting similar industries.

Companion Bills

MN HF1955

Similar To June accelerated payment requirements repealed for cigarette and tobacco taxes and liquor taxes.

Similar Bills

MN HF1955

June accelerated payment requirements repealed for cigarette and tobacco taxes and liquor taxes.

MN SF2661

June accelerated liability repeal for the mortgage registry tax, deed tax, cigarette and tobacco taxes and alcohol excise taxes

MN HF2945

June accelerated liability repealed for mortgage registry tax, deed tax, cigarette and tobacco taxes, and alcohol excise taxes.

MN HF2911

June accelerated payments for certain taxes repealed, and penalty for underpayment repealed.

CT SB00476

An Act Concerning Certain Taxes On Vessels, Vessel Motors, Vessel Trailers And Marine Dyed Diesel Fuel.

MN SF102

Hospitals and health care providers gross tax revenue repeal and technical changes made

MN HF1381

Gross revenues tax on hospitals and health care providers repealed, and technical changes made.

MN HF1668

Gross revenues tax on hospitals and health care providers repealed, and related technical changes made.