The bill amends Minnesota Statutes 2024, section 297G.09, subdivision 1, to clarify the monthly return requirements for certain brewers, specifically addressing the filing obligations related to excise taxes. It stipulates that licensed manufacturers, wholesalers, brewers, or importers must file a return by the 18th day of each month following their first sale or import of alcoholic beverages. The amendment introduces a provision that exempts qualified brewers, as defined in section 297G.04, subdivision 2, from filing returns when no tax is due, thereby reducing the administrative burden on these brewers.

Additionally, the bill specifies that the returns must be accompanied by a remittance for any unpaid tax liability and must be filed regardless of whether a tax is due, except for the aforementioned qualified brewers. The effective date for these changes is set for returns required to be filed by July 18, 2025, and thereafter. This legislative change aims to streamline the tax reporting process for brewers while ensuring compliance with state tax laws.

Statutes affected:
Introduction: 297G.09