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