Bill > SF3312

This bill clarifies monthly tax return requirements for brewers in Minnesota by modifying existing state tax law. Specifically, the bill amends section 297G.09, subdivision 1 to provide an exception for qualified brewers, as defined in section 297G.04, subdivision 2, who will no longer be required to file monthly tax returns when they have no tax liability due. Under the current law, all manufacturers, wholesalers, brewers, and importers of alcoholic beverages must file monthly returns by the 18th day of each calendar month, regardless of whether they have a tax liability. The new provision will exempt qualified brewers from this requirement when they have no taxes to pay, which should reduce administrative burden for smaller brewing operations. The changes will become effective for returns required to be filed by July 18, 2025, and thereafter, giving brewers and tax authorities time to adjust to the new reporting requirements.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF3312&ssn=0&y=2025