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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 bill aims to clarify the monthly return requirements concerning taxation for certain brewers under Minnesota law. It seeks to amend existing statutes to specify how and when these entities must report and remit taxes.

Main Provisions

  • Monthly Return Requirement: Licensed manufacturers, wholesalers, brewers, or importers must file a tax return by the 18th day of the month following the sale or import of alcohol, including wine, distilled spirits, and fermented malt beverages.
  • Record Keeping and Reporting: These entities are required to maintain records and render reports as determined by the commissioner. The format and content of the required returns remain under the discretion of the commissioner.
  • Remittance Obligation: A full payment of any unpaid tax must accompany the filed return. This applies whether or not any tax is due, with specific exceptions.
  • Exemption for Qualified Brewers: Qualified brewers, as defined in the statute, are not required to file a return when no tax is due.

Significant Changes to Existing Law

  • The amendment clarifies that only "qualified brewers" do not need to file a return when no tax is due, specifying the circumstances under which certain brewers are exempt from filing when there is no tax liability.

Relevant Terms

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

Bill text versions

Actions

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

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill modifies the monthly return requirements for manufacturers, wholesalers, and brewers under section 297G.09.",
      "modified": [
        "Clarifies monthly return filing requirements, format, and procedures for brewers and other alcohol-related entities."
      ]
    },
    "citation": "297G.09",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill indirectly references the procedures as guided under section 270C.30 regarding return format and manner.",
      "modified": []
    },
    "citation": "270C.30",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill mentions qualified brewers as defined in section 297G.04.",
      "modified": [
        "Exempts qualified brewers from filing a return when no tax is due."
      ]
    },
    "citation": "297G.04",
    "subdivision": "subdivision 2"
  }
]

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