Commissioner of revenue not including certain taxpayers on liquor posting temporary authority provision

A bill for an act

relating to taxation; providing the commissioner of revenue temporary authority

to not include certain taxpayers on liquor posting.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.
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NO OBLIGATION TO LIST ON LIQUOR POSTING; TEMPORARY

AUTHORITY.
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(a) Notwithstanding Minnesota Statutes, section 270C.725, the commissioner of revenue

is under no obligation to list a qualifying taxpayer whose business is a place of public

accommodation.

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(b) For purposes of this section the following definitions apply:

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(1) "qualifying taxpayer" means a taxpayer that:

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(i) is ten days or more delinquent in either filing a tax return or paying a tax imposed

by Minnesota Statutes, sections 290.02, 290.0922, 290.92, 290.9727, 290.9728, 290.9729,

or 297A.62, or local sales and use tax payable to the commissioner of revenue, or a local

option tax administered and collected by the commissioner of revenue; and

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(ii) has filed a request for abatement of penalty under Minnesota Statutes, section 270C.34

or section 289A.60, subdivision 4, or a request for abatement of interest or additional tax

charge; and

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(2) "place of public accommodation" has the meaning given in Minnesota Statutes,

section 363A.03, subdivision 34.

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(c) This section expires December 31, 2026.

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EFFECTIVE DATE.

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This section is effective retroactively from January 1, 2026, and

applies to taxes first required to be paid, and returns first required to be filed, after that date.

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