HF2745

Purpose of the Bill

The purpose of this bill is to provide clarification on the monthly tax return requirements for brewers and other entities involved in the sale or import of alcoholic beverages in Minnesota. It targets licensed manufacturers, wholesalers, brewers, and importers.

Main Provisions

• Licensed manufacturers, wholesalers, brewers, and importers who sell or import wine, distilled spirits, or fermented malt beverages in the state must file a monthly return to the commissioner.
• The returns must be filed by the 18th day of the month following the month of their first sale or import of these alcoholic products.
• Returns must include a remittance covering the full unpaid tax liability, and should be filed whether a tax is due or not.
• There is an exception for qualified brewers, who are defined under a different statute, who do not need to file if no tax is due.

Significant Changes to Existing Law

• The bill specifically clarifies that returns must be filed even if no tax is owed, with the exception noted for qualified brewers.
• It outlines the specific entities required to comply with the filing, which includes manufacturers, wholesalers, brewers, and importers.

Relevant Terms

• Excise tax
• Monthly return
• Licensed manufacturers
• Wholesalers
• Brewers
• Importers
• Fermented malt beverages
• Qualified brewers