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SF3312 (Legislative Session 94 (2025-2026))

Monthly return requirements for certain brewers clarification

Related bill: HF2745

AI Generated Summary

Purpose of the Bill

This legislative act aims to amend the tax filing requirements for certain brewers, as outlined in Minnesota Statutes 2024. The goal is to clarify the rules regarding monthly return submissions for brewers dealing with fermented malt beverages.

Main Provisions

  • Monthly Return Requirements: The bill specifies that licensed manufacturers, wholesalers, brewers, or importers must file a monthly return with the commissioner of taxation on or before the 18th of each month. This return is required following the first sale, import, or acquisition of untaxed fermented malt beverages.

  • Content and Format: The commissioner has the authority to define the content, format, and submission method of these returns, as per section 270C.30. This ensures that the documentation is standardized and concise, aiding compliance.

  • Tax Filing Obligations: Even if no tax is owed, returns must still be filed by the involved parties, with an exception for certain small brewers. Qualified brewers, as defined in section 297G.04 subdivision 2, are exempt from filing a return when no tax is due.

Significant Changes to Existing Law

  • The bill offers additional clarification on which entities need to file monthly returns and stipulates that even when no tax is due, a return must still be filed. The exception is that small brewers who meet specific qualifications do not need to file a return if there is no tax due.

Relevant Terms

  • Tax filing
  • Monthly returns
  • Brewers
  • Fermented malt beverages
  • Excise tax
  • Qualified brewers

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 06, 2025SenateFloorActionIntroduction and first reading
April 06, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [
        "Clarification on return requirements for no-tax situations for qualified brewers."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill clarifies the monthly return requirements for manufacturers, wholesalers, brewers, and importers under section 297G.09, subdivision 1.",
      "modified": [
        "Updates language to specify filing deadlines and who must file."
      ]
    },
    "citation": "297G.09",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "The bill references the commissioner's prescribed content and format of returns pursuant to section 270C.30.",
      "modified": [
        "Acknowledges the section that dictates the format and manner of returns."
      ]
    },
    "citation": "270C.30",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "Defines qualified brewers for the purposes of exemption from filing when no tax is due under section 297G.09, subdivision 1.",
      "modified": [
        ""
      ]
    },
    "citation": "297G.04",
    "subdivision": "subdivision 2"
  }
]

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