HF3752

Purpose

The bill gives the commissioner of revenue temporary authority to skip listing certain taxpayers on liquor postings. Specifically, it allows not listing a taxpayer who meets defined conditions, rather than requiring automatic posting.

Main provisions

• Not obligated to list: The commissioner of revenue is, by default, not required to include certain taxpayers on liquor postings for places that serve alcohol.
• Who qualifies: A taxpayer is a “qualifying taxpayer” if both of the following are true:
  • They are ten days or more delinquent in either filing a tax return or paying one of several taxes (state or local) listed in the bill.
  • They have filed a request for abatement of penalty or abatement of interest or an additional tax charge.
• What counts as a place of public accommodation: The bill uses the definition of “place of public accommodation” from Minnesota law (as defined in another statute).
• Sunset/date: This provision expires on December 31, 2026, meaning the ability to avoid listing is temporary.
• Relationship to current law: The bill amends the existing rule that would normally require listing on liquor postings by stating this is not required for qualifying taxpayers.

Significant changes

• Adds a temporary exemption from liquor-posting requirements for a specific group of delinquent taxpayers (the “qualifying taxpayers”).
• Creates a specific, time-limited exception rather than altering the overall obligation permanently.
• Links the exemption to a defined set of tax delinquency and abatement criteria, and to a defined type of business (places of public accommodation).

Definitions and scope

• Qualifying taxpayer criteria include delinquency in filing or paying taxes and having requested abatement of penalties or interest/additional tax charges.
• The term “place of public accommodation” is tied to an existing statutory definition (363A.03, subdivision 34).
• The temporary rule is limited to the 2026 end date and applies specifically to liquor postings.

Potential effects

• For eligible places of public accommodation, there may be reduced public visibility of delinquent tax status during the expiration period.
• Tax authorities retain flexibility to enforce posting rules after the sunset date or under different circumstances.

Relevant Terms - commissioner of revenue - liquor posting - qualifying taxpayer - delinquent - tax return - paying a tax - Minnesota Statutes sections 290.02, 290.0922, 290.92, 290.9727, 290.9728, 290.9729, 297A.62 - local sales and use tax - abatement of penalty - abatement of interest - additional tax charge - Minnesota Statutes section 270C.725 - place of public accommodation - Minnesota Statutes section 363A.03 subdivision 34 - expiration date: December 31, 2026