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. Under the new provisions, 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 bill stipulates that these returns must include any information required by the commissioner and must be accompanied by a remittance for any unpaid tax liability.

A significant change introduced in this bill is the exemption for qualified brewers, as defined in section 297G.04, subdivision 2, who will not be required to file returns when no tax is due. This amendment aims to reduce the administrative burden on smaller brewers. Additionally, the bill specifies that the new requirements will take effect for returns due on or after July 18, 2025.

Statutes affected:
Introduction: 297G.09