The bill amends Minnesota Statutes 2024, section 297G.09, subdivision 1, to clarify the monthly return requirements for certain brewers, manufacturers, wholesalers, and importers regarding excise tax. It specifies that all licensed entities must file a return by the 18th day of each month following their first sale or import of alcoholic beverages, regardless of whether a tax is due. However, an important change is introduced for qualified brewers, who are defined in section 297G.04, subdivision 2; they are exempt from filing returns when no tax is due.

Additionally, the bill mandates that the returns must be accompanied by a remittance for any unpaid tax liability and must include any information required by the commissioner. The effective date for these changes is set for returns required to be filed by July 18, 2025, and thereafter. This amendment aims to streamline the reporting process for qualified brewers while maintaining compliance for other licensed entities.

Statutes affected:
Introduction: 297G.09