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HF2745 (Legislative Session 94 (2025-2026))

Monthly return requirements clarified for certain brewers.

Related bill: SF3312

AI Generated Summary

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

Bill text versions

Past committee meetings

  • Taxes on: April 03, 2025 10:15

Actions

DateChamberWhereTypeNameCommittee Name
March 23, 2025HouseFloorActionIntroduction and first reading, referred toTaxes
March 23, 2025HouseFloorActionIntroduction and first reading, referred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Provides clarification on filing requirements for licensed brewers and importers."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill amends the monthly return requirements for certain brewers under section 297G.09.",
      "modified": [
        "Adjusts the filing conditions for qualified brewers when no tax is due."
      ]
    },
    "citation": "297G.09",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "This citation is referenced to define 'qualified brewers' in section 297G.09 amendments.",
      "modified": [
        "Referenced only for definitions, no direct amendments to this section."
      ]
    },
    "citation": "297G.04",
    "subdivision": "subdivision 2"
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "This legislation references the commissioner's authority to prescribe return formats under section 270C.30.",
      "modified": [
        "Referenced to clarify the authority over return formats and content."
      ]
    },
    "citation": "270C.30",
    "subdivision": ""
  }
]

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