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 the excise tax on alcoholic beverages. Specifically, it stipulates that all 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, regardless of whether a tax is due. However, the bill introduces an exception for qualified brewers, as defined in section 297G.04, subdivision 2, who will not be required to file a return when no tax is due.

Additionally, the bill specifies that 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 brewers while ensuring compliance with tax obligations.

Statutes affected:
Introduction: 297G.09