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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 bill aims to clarify the monthly tax return requirements for certain brewers regarding the sale and importation of alcoholic beverages in Minnesota. It focuses on ensuring that licensed entities comply with state excise tax obligations.

Main Provisions

  • Monthly Tax Returns: Licensed manufacturers, wholesalers, brewers, or importers who sell or import certain alcoholic beverages, such as wine, distilled spirits, and fermented malt beverages, must file a monthly tax return by the 18th of each month. This filing is mandatory regardless of tax owed.
  • Retention of Records: These entities are also required to keep records and submit necessary reports as specified by the commissioner.
  • Content and Format Specifications: The bill empowers the commissioner to determine the format and content of these returns as outlined by section 270C.30.
  • Excise Tax Payments: Tax returns must include the full remittance of any unpaid tax liabilities.

Significant Changes

  • Exemption for Qualified Brewers: The bill specifies that brewers qualified under section 297G.04, subdivision 2, are not required to file a return if no tax is due.

Relevant Terms

monthly tax return, excise tax, alcoholic beverages, manufacturers, wholesalers, brewers, importers, fermented malt beverages, qualified brewers, tax liability, Minnesota Statutes.

Bill text versions

Actions

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

Citations

 
[
  {
    "analysis": {
      "added": [
        "Specifies the detailed requirements for brewers and importers regarding filing tax returns."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill clarifies the monthly return requirements for manufacturers, wholesalers, brewers, or importers under section 297G.09.",
      "modified": [
        "Clarifies that qualified brewers are exempt from filing returns when no tax is due."
      ]
    },
    "citation": "297G.09",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "The bill references the commissioner's authority to prescribe return content under section 270C.30.",
      "modified": [
        "Cites commissioner's role in prescribing format and manner of return filings."
      ]
    },
    "citation": "270C.30",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        ""
      ],
      "summary": "The bill mentions the definition of qualified brewers in section 297G.04 subdivision 2.",
      "modified": [
        "Uses this section to define exemptions for filing returns."
      ]
    },
    "citation": "297G.04",
    "subdivision": "subdivision 2"
  }
]

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