| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to taxation; clarifying monthly return requirements for certain brewers; |
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| 3 | 3 | | 1.3 amending Minnesota Statutes 2024, section 297G.09, subdivision 1. |
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| 4 | 4 | | 1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 5 | 5 | | 1.5 Section 1. Minnesota Statutes 2024, section 297G.09, subdivision 1, is amended to read: |
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| 6 | 6 | | 1.6 Subdivision 1.Monthly returns; manufacturers, wholesalers, brewers, or |
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| 7 | 7 | | 1.7importers.On or before the 18th day of each calendar month following the month in which |
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| 8 | 8 | | 1.8a licensed manufacturer or wholesaler first sells wine and distilled spirits within the state, |
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| 9 | 9 | | 1.9or a brewer or importer first sells or imports fermented malt beverages, or a wholesaler |
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| 10 | 10 | | 1.10knowingly acquires title to or possession of untaxed fermented malt beverages, the licensed |
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| 11 | 11 | | 1.11manufacturer, wholesaler, brewer, or importer liable for the excise tax must file a return |
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| 12 | 12 | | 1.12with the commissioner, and in addition must keep records and render reports as required |
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| 13 | 13 | | 1.13by the commissioner. The commissioner shall prescribe the content, format, and manner of |
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| 14 | 14 | | 1.14returns pursuant to section 270C.30. The returns must contain any other information required |
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| 15 | 15 | | 1.15by the commissioner. Returns must be accompanied by a remittance for the full unpaid tax |
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| 16 | 16 | | 1.16liability. Returns must be filed regardless of whether a tax is due, except that qualified |
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| 17 | 17 | | 1.17brewers, as defined in section 297G.04, subdivision 2, do not need to file when no tax is |
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| 18 | 18 | | 1.18due. |
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| 19 | 19 | | 1.19 EFFECTIVE DATE.This section is effective for returns required to be filed by July |
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| 20 | 20 | | 1.2018, 2025, and thereafter. |
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| 21 | 21 | | 1Section 1. |
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| 22 | 22 | | REVISOR JSK/AC 25-0506103/18/25 |
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| 23 | 23 | | State of Minnesota |
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| 24 | 24 | | This Document can be made available |
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| 25 | 25 | | in alternative formats upon request |
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| 26 | 26 | | HOUSE OF REPRESENTATIVES |
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| 27 | 27 | | H. F. No. 2745 |
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| 28 | 28 | | NINETY-FOURTH SESSION |
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| 29 | 29 | | Authored by Stephenson03/24/2025 |
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| 30 | 30 | | The bill was read for the first time and referred to the Committee on Taxes |
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